ANALISIS PENGARUH KINERJA LINGKUNGAN,BIAYALINGKUNGAN,UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN DIMANA CSR SEBAGAI VARIABEL INTERVENING (Studi Kasus : Perusahaan Manufaktur yg terdaftar di BEI periode tahun 2014-2019)

Abstract

The population used all manufacturing companies listed on the Indonesian stock exchange in 2014-2019, the sample of these companies was 18 companies, the sampling technique was purposive sampling and the analysis technique used multiple linear regression analysis.The results of the 12 proposed hypotheses, there are 6 accepted hypotheses: 1) Environmental performance affects CSR, 2) Company size affects CSR, 3) Environmental performance affects Financial Performance, 4) Company size affects Financial Performance,5)Environmental Performance, Environmental Costs and Company Size are simultaneously affected on CSR, 6) Environmental Performance, Environmental Costs and Company Size are simultaneously impacting on Financial Performance. Keywords: Environmental Performance, Environmental Costs, Company Size, Corporate Social Responsibility, Company Financial Performan