Pengaruh Kebijakan Sosial Dan Kinerja Lingkungan Terhadap Kinerja Keuangan Perusahaan Manufaktur Go Publik Di Bursa Efek Indonesia

The aim of theresearch is to study the impact of Corporate Social Responsibilty and Environmental Performance in PROPER (Program PenilaianPeringkatKinerja Perusahaan dalampengelolaanLingkunganHidup) on Financial Performance. The number of samples used in this research were twenty manufacturing company. Data are taken from annual report 2010-2012 of the manufactur companies listed on Indonesian Stock Exchange and also participated in PROPER since 2010. The statistical method being used for this research were multiple linear regression. The data analysis and the test of the hypothesis is done by using the software SPSS version 16.0. The results of the research are indicated that Corporate Social Responsibility and Environmental Performance has a significant effecton Financial Performance.The result also shows that Corporate Social Responsibility has no significant effect on Financial Performance, while the Environmental Performance has a significant effect on Financial Performance. The impact of the results suggest that investor should consider Environmental Performance when invest on manufacture companies on Indonesia. Keywords : Corporate Social Responsibility disclosure, Environmental Performance (PROPER) and Financial Performance