Pengaruh Kinerja Lingkungan terhadap Kinerja Finansial Perusahaan dengan Corporate Social Responsibility (CSR) Disclosure sebagai Variabel Intervening

Abstract

Abstract. The company's environmental performance is implemented through corporate social responsibility reported in the company's annual report. This was done to improve the company's financial performance. The purpose of this study is to examine the effect of environmental performance on corporate financial performance, the effect of environmental performance on corporate social responsibility disclosure, the effect of corporate social responsibility disclosure on corporate financial performance, and the effect of environmental performance on corporate financial performance with corporate social responsibility disclosure as an intervening variable . This research was conducted by means of an empirical study of manufacturing companies registered at PROPER in 2016-2018. The research method used in this research is descriptive and verification with a quantitative approach. Retrieval of data sourced from secondary data. The data collection technique is nonprobability sampling with the purpose of sampling. This research concludes that environmental performance does not affect the company's financial performance, environmental performance affects corporate social responsibility disclosure, corporate social responsibility disclosure affects the company's financial performance, environmental performance affects the company's financial performance with corporate social responsibility disclosure as an intervening variable. 

Keywords: Environmental Performance, corporate social responsibility disclosure, company financial performance

  Abstrak. Kinerja lingkungan diterapkan perusahaan melalui corporate social responsibility yang dilaporkan ke dalam laporan tahunan perusahaan. Hal tersebut dilakukan untuk meningkatkan kinerja finansial perusahaan. Tujuan dalam penelitian ini yaitu untuk menguji pengaruh kinerja lingkungan terhadap kinerja finansial perusahaan, pengaruh kinerja lingkungan terhadap corporate social responsibility disclosure, pengaruh corporate social responsibility disclosure terhadap kinerja finansial perusahaan, dan pengaruh kinerja lingkungan terhadap kinerja finansial perusahaan dengan corporate social responsibility disclosure sebagai variabel intervening. Penelitian ini dilakukan dengan cara studi empiris pada perusahaan manufaktur yang terdaftar di PROPER tahun 2016-2018. Metode penelitian yang digunakan dalam penelitian ini yaitu deskriptif dan verifikatif dengan pendekatan kuantitatif. Pengambilan data bersumber dari data sekunder. Adapun teknik pengumpulan data yaitu nonprobability sampling dengan jenis purpose sampling. Penelitian ini mendapatakan hasil kesimpulan yang menyatakan bahwa kinerja lingkungan tidak mempengaruhi kinerja finansial perusahaan, kinerja lingkungaan mempengaruhi corporate social responsibility disclosure, corporate social responsibility disclosure mempengaruhi kinerja finansial perusahaan, kinerja lingkungan mempengaruhi kinerja finansial perusahaan dengan corporate social responsibility disclosure sebagai variabel intervening. 

Kata Kunci : Kinerja Lingkungan, corporate social responsibility disclosure, Kinerja finansial perusahaan