Pengaruh Kinerja Lingkungan Terhadap Corporate Financial Performance dengan Corporate Social Responsibility Disclosure sebagai Variabel Intervening

Wardani, Anastasia (2018) Pengaruh Kinerja Lingkungan Terhadap Corporate Financial Performance dengan Corporate Social Responsibility Disclosure sebagai Variabel Intervening. Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

This study aims to examine the effect of environmental performance on Corporate Financial Performance with Corporate Social Responsibility Disclosure as an intervening variable. The sample used in this study were 120 manufacturing companies listed on the Indonesia Stock Exchange that participated in PROPER in 2014-2016. The sampling technique used is saturated saturated samples. The data analysis technique used is regression analysis, multiple regression analysis and path analysis using SPSS 23 software. The results show that environmental performance influences CFP, Environmental performance influences corporate social responsibility disclosure and corporate social responsibility disclosure effects CFP. However, the test results show that environmental performance cannot directly effect Corporate Financial Performance with Corporate Social Responsibility Disclosure as an intervening variable. Keywords : Environmental Performance, Corporate Social Responsibility Disclosure, Corporate Financial Performance, PROPER

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Magang Magang
Date Deposited: 15 Nov 2019 08:26
Last Modified: 15 Nov 2019 08:26
URI: http://eprints.perbanas.ac.id/id/eprint/4274

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