PENGARUH KINERJA LINGKUNGAN TERHADAP KINERJA FINANSIAL PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY (CSR) DISCLOSURE SEBAGAI VARIABEL INTERVENING

QURNIATI, NUZILA (2013) PENGARUH KINERJA LINGKUNGAN TERHADAP KINERJA FINANSIAL PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY (CSR) DISCLOSURE SEBAGAI VARIABEL INTERVENING. Bachelor thesis, UNIVERSITAS MUHAMMADIYAH PURWOKERTO.

[img]
Preview
Text
NUZILA QURNIATI COVER.pdf

Download (636kB) | Preview
[img]
Preview
Text
NUZILA QURNIATI BAB I.pdf

Download (524kB) | Preview
[img]
Preview
Text
NUZILA QURNIATI BAB II.pdf

Download (647kB) | Preview
[img] Text
NUZILA QURNIATI BAB III.pdf
Restricted to Repository staff only

Download (688kB)
[img] Text
NUZILA QURNIATI BAB IV.pdf
Restricted to Repository staff only

Download (759kB)
[img] Text
NUZILA QURNIATI BAB V.pdf
Restricted to Repository staff only

Download (525kB)
[img]
Preview
Text
NUZILA QURNIATI DAFTAR PUSTAKA.pdf

Download (527kB) | Preview
[img] Text
NUZILA QURNIATI LAMPIRAN.pdf
Restricted to Repository staff only

Download (1MB)

Abstract

The study had an objective to examine the effects of work environment to the financial performance of a company with corporate social responsibility (CSR) disclosure as the intervening variable. The environment perfomance was measured through the program of the rating of the company perfomance in managing the living environment (PROPER) and it was revealed in its annual report. The CSR was seen from the index of corporate social responsibility (CSRI) and the financial performance would be proved from its return on assets (ROA). The sample used in this study was the mining companies registered in the Indonesian Stock Exchange, which had joined the PROPER program and issued their annual report in 2008-2011. The number of samples was 49 companies. The instruments to analyze were the path analysis and sobel test. The result of analysis indicated that the environment performance had a negative significant on the companies’ financial performance, but it had a positive significant on the corporate social responsibility (CSR) disclosure. The disclosure of corporate social responsibility had no significant effect on the companies’ financial performance. However, the disclosure of CSR was not the variable which mediated the effect of environment performance to the companies’ financial performance.

Item Type: Thesis (Bachelor)
Additional Information: Pembimbing: Iwan Fakhruddin, SE, M.Si., Hadi Pramono, SE, M.Si., dan Erni Rakhmawati, SE, M.M.
Uncontrolled Keywords: work environment, corporate social responsibility (CSR) disclosure, financial performance
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Nur Hardiansyah
Date Deposited: 24 Jul 2017 03:03
Last Modified: 24 Jul 2017 03:03
URI: http://repository.ump.ac.id/id/eprint/2885

Actions (login required)

View Item View Item