PENGARUH CSR, INTELLECTUAL CAPITAL, DAN KINERJA LINGKUNGAN TERHADAP KINERJA KEUANGAN PERUSAHAAN

Abstract

This research aims to examine the influence of examining the impact of corporate social responsibility disclosure, intellectual capital and environmental performance on the performance finance of manufacturing companies. The population of this research is a manufacturing company which is listed in the Indonesia Stock Exchange (IDX) in 2014-2016. The research sample is chosen by using purposive sampling technique to get 25 companies. Data analysis method used is multiple regression analysis model, with the help of SPSS program version 21. The results of this research indicates that: (1) CSR disclosure has a positive influenced on financial performance, meaning that the wider information submitted to stakeholder and shareholder will increase the information received about the company, thus increasing the profit of the company. (2) Intellectual capital has a positive influence on financial performance, meaning that the better the company in managing the IC, the better the company in managing the assets. (3) Environmental performance has a positive influence on financial performance, it means that good environmental performance level will produce good image also in the eyes of society and investor, hence company will get positive image that will improve company performance.
Keywords: Disclosure of CSR, Intellectual capital, environmental performance, financial performance.