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Jurnal

Jurnal Keuangan dan Perbankan

Keyword

Enviromental performance, Corporate social Responsibility (CSR) disclosure, return on Asset

Pengarang

Nurika Restuningdiah

Subject

FINANCIAL-BANKING

[Abstrak]









The purpose of this research was to examine
the impact of environmental performance to Corporate Social Responsibility
(CSR) disclousure, the impact of CSR disclosure to Return on Asset, and the
undirect impact of environmental performance to Return on Asset through CSR
disclosure. Path Analysis of 18 public companies listed in Indonesia Stock
Exchanged and participated in the Proper Program from 2007-2008 through a
judgment sampling technique indicated that environmental performance had a
negative effect to Return on Asset. This study also showed that there was
positive undirect impact of environmental performance to Return on Asset
through CSR disclosure. The implication of this study was report (CSR
Disclosure) in order to give the “good news” to the public, and get the “good
image” to incrase sales.







Periode

Vol 14, Nomor 02, Tahun 2010

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