KINERJA LINGKUNGAN TERHADAP RETURN ON ASSET MELALUI CORPORATE SOCIAL RESPONSIBILITY DISCLOURE
The purpose of this research was to examine the impact of environmental perfor-mance to Corporate Social Responsibility (CSR) disclosure, the impact of CSR disclosure toReturn on Asset, and the undirect impact of of environmental performance to Return onAsset through CSR disclosure. Path Analysis of...
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| Format: | Article |
| Language: | English |
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Universitas Merdeka Malang
2017-03-01
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| Series: | Jurnal Keuangan dan Perbankan |
| Subjects: | |
| Online Access: | http://jurnal.unmer.ac.id/index.php/jkdp/article/view/966 |
| _version_ | 1818298888450211840 |
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| author | Nurika Restuningdiah |
| author_facet | Nurika Restuningdiah |
| author_sort | Nurika Restuningdiah |
| collection | DOAJ |
| description | The purpose of this research was to examine the impact of environmental perfor-mance to Corporate Social Responsibility (CSR) disclosure, the impact of CSR disclosure toReturn on Asset, and the undirect impact of of environmental performance to Return onAsset through CSR disclosure. Path Analysis of 18 public companies listed in Indonesia StockExchange and participated in the Proper Program from 2007 -2008 through a judgment sam-pling technique indicated that environmental performance had a positive effect to Corpo-rate Social Responsibility (CSR) disclosure. The CSR disclosure had the positive impact toReturn on Asset, but the environmental performance had a negative effect to Return onAsset. This study also showed that there was positive undirect impact of environmentalperformance to Return on Asset through CSR disclosure. The implication of this study wasrelevant for public companies to publish their environmental performance on their annualreport (CSR Disclosure) in order to give the “good news” to the public, and get the “goodimage” to increase sales. |
| first_indexed | 2024-12-13T04:42:29Z |
| format | Article |
| id | doaj.art-0e2c9f3f3c3a46d4bbccfb2282d7468c |
| institution | Directory Open Access Journal |
| issn | 1410-8089 2443-2687 |
| language | English |
| last_indexed | 2024-12-13T04:42:29Z |
| publishDate | 2017-03-01 |
| publisher | Universitas Merdeka Malang |
| record_format | Article |
| series | Jurnal Keuangan dan Perbankan |
| spelling | doaj.art-0e2c9f3f3c3a46d4bbccfb2282d7468c2022-12-21T23:59:16ZengUniversitas Merdeka MalangJurnal Keuangan dan Perbankan1410-80892443-26872017-03-01142191204681KINERJA LINGKUNGAN TERHADAP RETURN ON ASSET MELALUI CORPORATE SOCIAL RESPONSIBILITY DISCLOURENurika Restuningdiah0Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri MalangJl. Semarang 5 MalangThe purpose of this research was to examine the impact of environmental perfor-mance to Corporate Social Responsibility (CSR) disclosure, the impact of CSR disclosure toReturn on Asset, and the undirect impact of of environmental performance to Return onAsset through CSR disclosure. Path Analysis of 18 public companies listed in Indonesia StockExchange and participated in the Proper Program from 2007 -2008 through a judgment sam-pling technique indicated that environmental performance had a positive effect to Corpo-rate Social Responsibility (CSR) disclosure. The CSR disclosure had the positive impact toReturn on Asset, but the environmental performance had a negative effect to Return onAsset. This study also showed that there was positive undirect impact of environmentalperformance to Return on Asset through CSR disclosure. The implication of this study wasrelevant for public companies to publish their environmental performance on their annualreport (CSR Disclosure) in order to give the “good news” to the public, and get the “goodimage” to increase sales.http://jurnal.unmer.ac.id/index.php/jkdp/article/view/966environmental performance, Corporate Social Responsibility (CSR) disclosure,return on Asse |
| spellingShingle | Nurika Restuningdiah KINERJA LINGKUNGAN TERHADAP RETURN ON ASSET MELALUI CORPORATE SOCIAL RESPONSIBILITY DISCLOURE Jurnal Keuangan dan Perbankan environmental performance, Corporate Social Responsibility (CSR) disclosure,return on Asse |
| title | KINERJA LINGKUNGAN TERHADAP RETURN ON ASSET MELALUI CORPORATE SOCIAL RESPONSIBILITY DISCLOURE |
| title_full | KINERJA LINGKUNGAN TERHADAP RETURN ON ASSET MELALUI CORPORATE SOCIAL RESPONSIBILITY DISCLOURE |
| title_fullStr | KINERJA LINGKUNGAN TERHADAP RETURN ON ASSET MELALUI CORPORATE SOCIAL RESPONSIBILITY DISCLOURE |
| title_full_unstemmed | KINERJA LINGKUNGAN TERHADAP RETURN ON ASSET MELALUI CORPORATE SOCIAL RESPONSIBILITY DISCLOURE |
| title_short | KINERJA LINGKUNGAN TERHADAP RETURN ON ASSET MELALUI CORPORATE SOCIAL RESPONSIBILITY DISCLOURE |
| title_sort | kinerja lingkungan terhadap return on asset melalui corporate social responsibility discloure |
| topic | environmental performance, Corporate Social Responsibility (CSR) disclosure,return on Asse |
| url | http://jurnal.unmer.ac.id/index.php/jkdp/article/view/966 |
| work_keys_str_mv | AT nurikarestuningdiah kinerjalingkunganterhadapreturnonassetmelaluicorporatesocialresponsibilitydiscloure |