PENGARUH KINERJA LINGKUNGAN TERHADAP KINERJA KEUANGAN DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI PEMODERASI

Abstract

PROPER is a Corporate Performance Rating Assessment Program in Environmental Management. This
program is one of the efforts which are done by Ministry of Environment to encourage the management of the
company in managing the environment. This program is expected to able to encouragethe company in giving
attention to the condition of the environment and to increase the performance of the management of the
environment of the company. This research is meant to test the influence of environment performance to the
performance of the company by using csr as the moderating variable. The samplesare of 38 manufacturing
companies which are listed in Indonesia Stock Exchange in 2013 and 2014 which have been selected by using
purposive sampling. The data sources in this research has been retrieved from Indonesia Stock Exchange (IDX)
and the result of PROPER measurement which has been published by the Ministry of Environment. In this
research, the hypothesis test appliesthe regressionequationlinear analysis technique with the instruments of
SPSS (Statistical Product and Service Solutions) application. The result of this research shows that the
environment performance doesn’t have any positive influence to the financial performance, PROPER which
interacts with CSR doesn’t have any positive influence to the financial performance.
Keywords: Environment Performance, Financial Performance, Corporate Social Responsibility
(CSR).