PENGARUH KINERJA LINGKUNGAN, BIAYA LINGKUNGAN DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN DENGAN CORPORATE SOCIAL RESPONSIBILITY (CSR) SEBAGAI VARIABEL INTERVENING (Studi Kasus Perusahaan Studi Kasus pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2012-2016)

Abstract

This research aims to analyze the effect of Financial Performance, Environmental Costs and Company Size (SIZE) on Financial Performance Calculated with Return On Assets (ROA) with Corporate Social Responsibility (CSR) as Intervening Variables. (Case Study of Manufacturing Companies included in the PROPER Listed on the Indonesia Stock Exchange for the 2012-2016 Period).
The population of this research are 4 Manufacturing Companies that are included in PROPER which are listed on the Indonesia Stock Exchange. The samples obtained were 20 samples. The sampling technique is from the financial statements obtained in the Manufacturing Company by purposive sampling.
The results of the t test showed that the Environmental Performance had a positive and significant effect on CSR, Environmental Performance had a positive and significant effect on ROA, Environmental Costs had no effect on CSR, Environmental Costs had no effect on CSR, Environmental Costs had no effect on ROA. Company size has no effect on CSR, Company Size affects ROA. CSR affects ROA. Hopefully further research can increase the number of samples so that the results obtained are more accurate.
Keywords: Environmental Performance, Environmental Costs, Company Size, CSR, ROA