Corporate social responsibility - the wider context in environmental performance.

Author(s):  
D. Leslie
Author(s):  
Musfialdy Musfialdy ◽  
Enni Savitri

Objective - The purpose of this study is to examine the effect of environmental performance, foreign ownership and leverage to disclosure of corporate social responsibility (CSR). Methodology/Technique - CSR of disclosure in this study using performance indicators based GRI (Global Reporting Initiatives). Data collection using purposive sampling method for manufacturing companies in Indonesia stock exchange in 2011 through 2013, there were 85 companies in the sample. Data were analyzed by multiple linear regression method. Findings - The result shows that the environmental performance and leverage effect on disclosure of corporate social responsibility, while foreign ownership doesn't affect on disclosure of corporate social responsibility. Novelty - this study adds to the variable debt and foreign ownership Type of Paper - Empirical Keywords: Corporate Social Responsibility, Environmental Performance, Foreign Ownership and leverage


2020 ◽  
Vol 1 (2) ◽  
pp. 76-91
Author(s):  
Ni Nyoman Yuningsih ◽  
Ni Luh Gde Novitasari

Financial performance can be used as a benchmark in assessing a company's financial success. Financial performance is a measure that describes the financial condition and ability of companies to make a profit. This study aims to reexamine the effect of environmental performance, corporate social responsibility, and good corporate governance on corporate financial performance. The sample in this study were 55 mining companies listed on the Indonesia Stock Exchange for the period 2014 - 2018. Determination of the sample using a purposive sampling method. The analytical tool used is multiple linear regression analysis. The results showed that environmental performance had no effect on financial performance and corporate social responsibility had a negative effect on financial performance. However, good corporate governance has a positive effect on financial performance.


2018 ◽  
Vol 9 (2) ◽  
pp. 91
Author(s):  
Trias Madanika Kusumaningrum

This study aimed to analyze the influence of Environmental Performance, SIZE, and Corporate Social Responsibility to the net profit margin and the difference between the influence of the Environmental Performance and Corporate Social Responsibility SIZE as an intervening variable.The samples were registered manufactories on BEI, with total amount of samples (n) were 93 with pooling data method from 2013 to 2015. Sample was taken using purposive sampling method based on particular criteria which was appropriate with research purposes.The results showed that the Environmental Performance (EP) significant negative effect on Corporate Social Responsibility (CSR), Size significant negative effect on Corporate Social Responsibility (CSR), Environmental Performance (EP) significant positive effect on net profit margin (NPM), Size does not effect on the net profit margin (NPM), Corporate Social Responsibility (CSR) has no effect on net profit margin (NPM), Corporate Social Responsibility (CSR) in the first model did not prove to mediate Environmental Performance (EP) to Net Profit Margin (NPM), and Corporate Social Responsibility (CSR) in the second model is not proven to mediate Size to Net Profit Margin (NPM).         


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