The Effect of Environmental Performance And Corporate Social Responsibility Disclosure Towards Financial Performance (Case Study to Manufacture, Infrastructure, And Service Companies That Listed At Indonesia Stock Exchange)

被引：32
作者：
Angelia, Dessy [1 ]
Suryaningsih, Rosita [2 ]
机构：
[1] Univ Multimedia Nusantara, Scientia Garden, Tangerang 15811, Indonesia
[2] Univ Multimedia Nusantara, Scientia Garden, Fac, Jl Blvd Gading Serpong, Tangerang 15811, Indonesia
来源：
2ND GLOBAL CONFERENCE ON BUSINESS AND SOCIAL SCIENCES (GCBSS-2015) ON MULTIDISCIPLINARY PERSPECTIVES ON MANAGEMENT AND SOCIETY | 2015年 / 211卷
关键词：
Environmental Performance; CSR Disclosure; Financial Performance; Return on Asset; Return on Equity;
D O I：
10.1016/j.sbspro.2015.11.045
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
The objective of this research was to examine the effect of environmental performance and CSR disclosure towards financial performance. The object in this research was companies that take part in PROPER and were listed at Indonesia Stock Exchange (IDX). In total, there were 17 companies that fulfill the requirements. The results of this research were environmental performance had significant effect on both ROA and ROE for gold ratings. CSR disclosure had significant effect on ROE, but had no effect on ROA. Environmental performance and Corporate Social Responsibility (CSR) disclosure simultaneously had significant effect on ROA and ROE. (C) 2015 The Authors. Published by Elsevier Ltd.
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收藏
页码：348 / 355
页数：8
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