HUBUNGAN ANTARA KINERJA LINGKUNGAN DAN CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TERHADAP KINERJA FINANSIAL

Prisca Margareta, The Relationship Beetween Environmental Performance, ISO 14001 and Corporate Social Responsibility Disclosure to Financial Performance (Under the guidance of Andrew SE., M.Si.)
This research purposed to determine the relationship between environmental performance and CSR disclosure to finansial performance. Environmental performance is measured using the Performance Rating in Environtmental Management (PROPER) and ISO 14001 sertification are diclosed in the annual report and the company’s financial performance is measured using the Return On Asset (ROA). Sampling method with purposuve sampling to obtain samples of 24 companies listed in Indonesia Stock Exchange 2011-2014. Methods of data analysis in this study is the Spearman rank correlation. The result showed that: 1) environmental performance (PROPER) has a significant relationship to financial performance (ROA). 2) ISO 14001 has no significant relationship to financial performance (ROA). 3). CSR disclosure has no significant relationship to financial performance (ROA).

Keywords: Environmental Performance, ISO 14001, CSR Disclosure, Financial Performance