Pengaruh Kinerja Lingkungan Dan Pengungkapan Corporate Social Responsibility Terhadap Kinerja Finansial (Studi Empiris Pada Perusahaan Yang Terdaftar Di Proper Periode 2013-2015)

Abstract

Abstrak Penelitian ini bertujuan menguji pengaruh Kinerja Lingkungan dan Pengungkapan Corporate Social Responsibility terhadap Kinerja Finansial yang diproksikan oleh Return on Aset (ROA), Return on Equity (ROE) dan Net Profit Margin (NPM) pada perusahaan yang terdaftar di PROPER pada periode tahun 20132015. Jenis penelitian ini adalah penelitian deskriptif verifikatif bersifat kausal. Sampel penelitian didapatkan dengan metode purposive sampling dimana pengambilan sampel dilakukan berdasarkan kriteria-kriteria tertentu dan diperoleh sebanyak 10 perusahaan yang terdaftar di PROPER sebagai sampel penelitian selama tahun 20132015. Pengujian dilakukan dengan menggunakan analisis regresi berganda. Hasil penelitian secara simultan menunjukkan bahwa tidak adanya pengaruh antara kinerja lingkungan dan pengungkapan corporate social responsibility terhadap kinerja finansial. Hasil penelitian secara parsial menunjukan bahwa kinerja lingkungan tidak berpengaruh signifikan terhadap kinerja finansial dan pengungkapan corporate social responsibility tidak berpengaruh signifikan terhadap kinerja finansial.

Kata kunci: Kinerja Finansial, Return on Asset, Return on Equity, Net Profit Margin, Kinerja Lingkungan, Pengungkapan Corporate Social Responsibility


Abstract This study aims to examine the influence of Environmental Performance and Disclosure of Corporate Social Responsibility to Financial Performance that proxied by Return on Asset (ROA), Return on Equity (ROE) and Net Profit Margin (NPM) on the companies that listed on PROPER on the period of 2013-2015. This research is a descriptive verification research. The sample is based on the purposive sampling method in which the sampling is based on certain criteria and there were 10 companies obtained as a sample on the year of 2013-2015. The tests are carried out by using multiple regressions. Results of the research indicate that there is no simultaneous presence of the influence between the environmental performance and the corporate disclosure of social responsibility on financial performance. Results of the research also indicates that in partially ways the environmental performance has no significant effect on the financial performance and the disclosure of corporate social responsibility has no significant effect on the financial performance.

Keywords: Financial Performance, Return on Asset, Return on Equity, Net Profit Margin, Environmental Performance, Corporate Social Responsibility Disclosure