PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN ENVIRONMENTAL PERFORMANCE TERHADAP KINERJA KEUANGAN BUMN DAN NON BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA 2009-2012

• Main Author: Yanti Yanti
• Format: Article
• Language: English
• Published: Universitas Tarumanagara 2015-05-01
• Series: Jurnal Akuntansi
• Subjects: csr, environmental performance, and return on equity
• Online Access: http://ecojoin.org/index.php/EJA/article/view/97
• ISSN: 1410-3591; 2549-8800

Penelitian ini bertujuan untuk menguji dan memperoleh bukti empiris tentang pengaruh CSR dan environmental performance terhadap kinerja keuangan pada perusahaan BUMN dan non BUMN. Model penelitian menggunakan metode empiris dengan data sekunder yang diperoleh dari situs www.idx.co.id, situs www.menlh.go.id, dan website resmi perusahaan sampel. Jumlah sampel yang digunakan dalam penelitian ini adalah 21 perusahaan, terdiri dari 5 perusahaan BUMN dan 16 perusahaan non BUMN sektor pertambangan, semen, logam, kimia, kertas, consumer goods, kaca, minuman, dan farmasi yang terdaftar di Bursa Efek Indonesia periode 2009-2012. Hasil penelitian mengindikasikan bahwa Corporate Social Responsibility dan Environmental Performance memiliki pengaruh yang signifikan dan positif terhadap kinerja keuangan perusahaan. This study aims to examine and obtain empirical evidence about the influence of CSR and environmental performance on financial performance on state- owned enterprises and non-state enterprises. The research model using empirical method with secondary data obtained from the site www.idx.co.id, www.menlh.go.id site, and the official website of the sample companies. The samples used in this study were 21 companies, consisting of five state-owned companies and 16 non-SOE companies mining, cement, metals, chemicals, paper, consumer goods, glass, beverages, and pharmaceuticals listed in Indonesia Stock Exchange the period 2009 - 2012. The results of the study indicate that Corporate Social Responsibility and Environmental Performance has a significant and positive influence.