Image of Pengaruh Kinerja Lingkungan, Biaya Lingkungan Dan Kepemilikan Asing Terhadap Kinerja Keuangan Dengan Pengungkapan Corporate Social Responsibility (CSR) Sebagai Variabel Moderasi
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Pengaruh Kinerja Lingkungan, Biaya Lingkungan Dan Kepemilikan Asing Terhadap Kinerja Keuangan Dengan Pengungkapan Corporate Social Responsibility (CSR) Sebagai Variabel Moderasi

This research aims to analyze the effect of environmental performance, environmental cost, and foreign ownership on the disclosure of Corporate Social Responsibility (CSR) as the moderation variable. This research was conducted at manufacture company period of 2016-2018 at Indonesia Stock Exchange (BEI).
Research data used secondary data. Data were obtained from the financial report and annual report established by the company with population were 46 companies and 35 companies as the research samples. Th evariables used were environmental performance, environmental cost, and foreng ownership as independent variables, Return on Asset (ROA) as dependent variable and CSR disclosure as Moderation Variables. Data analysis used Moderation Regression Analysis (MRA) by using SPSS for windows.
The research results show that there is effect of Environmental Performance on ROA, there is effect of Foreign Ownership on ROA, however environmental cost does not positively have effect on ROA. The CSR disclosure has effect in moderating the effect of Foreign Ownership on ROA, but CSR disclosure does not have effect in moderating the effect of Environmental Performance on ROA and Environmental Cost on ROA. The improvement of environmental performance and foreign ownership are suggested to be optimized for the improvement of company ROA.
Keywords : Enviromental performace, enviromental cost, foreign ownership, financial performane, Corporate Social Responsibility (CSR) disclosure

Ketersediaan
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Perpustakaan Universitas Riau 10 03. 220 (0059)
10 03. 220 (0059)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
10 03. 220 (0059)
Penerbit
Pekanbaru : Universitas Riau – Pascasarjana – Tesis Manajemen.,
Deskripsi Fisik
xi, 108 hlm,; ill.: 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
10 03. 220 (0059)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
MANAJEMEN
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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