Proper Assessment and Corporate Financial Performance: Corporate Social Responsibility Area Disclosure As Intervening Variable

Adam, Mohamad and Mukhtaruddin, Mukhtaruddin and Tantowi W, Raden Abdul Azis (2013) Proper Assessment and Corporate Financial Performance: Corporate Social Responsibility Area Disclosure As Intervening Variable. Asean Academic Research Journal of Social Science and Humanities . ISSN 2278-859X

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          Abstract

          This research aims at testing the influence of PROPER assesment on Financial Performance with Corporate Social Responsibility (CSR) Area Disclosure as intervening variable. This PROPER was measured using score given to color ratings issued by PROPER, financial performance was measured using Economic Value Added (EVA), and CSR Area Disclosure was measured by giving scores suitable with the types determined. The population in this research was manufacturing companies listed in Indonesia Stock Exchange (ISE) and participated in PROPER in the year 2009-2011. The samples were 20 companies obtained using purposive sampling method. The secondary data used were analyzed using regression analysis The results showed that environmental performance influenced significantly positive on Financial Performance and significanly positive on CSR Area Disclosure, and CSR Disclosure influenced significantly on financial performance Key words: Environmental Performance, Corporate Social Responsibility Area Disclosure, Financial Perfoemance, Economic Value Added

          Item Type: Article
          Subjects: H Social Sciences > HG Finance
          Divisions: Faculty of Economics > Department of Management
          Depositing User: Mohamad Adam
          Date Deposited: 27 Mar 2015 14:07
          Last Modified: 27 Mar 2015 14:07
          URI: http://eprints.unsri.ac.id/id/eprint/5299

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