Pengaruh kebijakan sosial dan kinerja lingkungan terhadap kinerja keuangan perusahaan manufaktur go public di Bursa Efek Indonesia | Zendy

Joko Setyono | Zendy

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Pengaruh kebijakan sosial dan kinerja lingkungan terhadap kinerja keuangan perusahaan manufaktur go public di Bursa Efek Indonesia

Author(s) -

Joko Setyono

Publication year - 2016

Publication title -

journal of business and banking

Language(s) - English

Resource type - Journals

ISSN - 2303-3460

DOI - 10.14414/jbb.v5i2.702

Subject(s) - stock exchange , corporate social responsibility , business , accounting , indonesian , annual report , performance appraisal , finance , management , economics , public relations , linguistics , philosophy , political science

This study attempts to analyze the impact of Corporate Social Responsibilty and Envi-ronmental Performance in PROPER (Program Penilaian Peringkat Kinerja Perusahaan dalam pengelolaan Lingkungan Hidup/Performance Appraisal Evaluation Program in Life Environment) on Financial Performance. It used 20 manufacturing companies taken from annual report 2010 - 2012 of the manufacturing companies listed on Indonesian Stock Exchange and they also participated in PROPER since 2010. The data were ana-lyzed using the statistical method of multiple linear regressions. The results indicated that Corporate Social Responsibility and Environmental Performance has a significant effect on Financial Performance. It also showed that Corporate Social Responsibility has no significant effect on Financial Performance, while the Environmental Performance has a significant effect on Financial Performance. The impact of the results suggest that investor should consider Environmental Performance when invest on manufacture com-panies on Indonesia.

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