Adam, Mohamad and Mukhtaruddin, Mukhtaruddin and W, Raden Abdul Azis Tantowi (2013) Proper Assessment and Corporate Financial Performance: Corporate Social Responsibility Area Disclosure As Intervening Variable. Asean Academic Research Journal of Social Science and Humanities.
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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 > HG3810-4000 Foreign exchange. International finance. International monetary system H Social Sciences > HG Finance > HG4001-4285 Finance management. Business finance. Corporation finance |
| Divisions: | 01-Faculty of Economics > 61101-Management Business and Administration (S2) |
| Depositing User: | Prof. Dr. Mohamad Adam |
| Date Deposited: | 13 Sep 2019 14:21 |
| Last Modified: | 13 Sep 2019 14:21 |
| URI: | http://repository.unsri.ac.id/id/eprint/7452 |
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