PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) DISCLOSURE DAN KINERJA LINGKUNGAN TERHADAP KINERJA FINANSIAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2011-2012

The purpose of this study was to determine the linkages between corporate social responsibility (CSR) and environmental performance toward financial performance of the company. CSR disclosure was measured using corporate social responsibility index (CSRI), environmental performance was measured using PROPER (Program Penilaian Peringkat Kinerja Perusahaan dalam Pengelolaan Lingkungan Hidup) and financial performance was measured using Return On Asset (ROA). The number of samples used in this research were twenty manufacturing company. Data are taken from annual report 2011-2012 of the manufacture companies listed on Indonesia stock exchange and also participated in PROPER. The statistical method being used for this research were multiple regression analysis to examine the influence of the corporate social responsibility disclosure toward financial performance and to examine the effect of the environmental performance toward financial performance. The data analysis and test hypothesis is done by using software SPSS version 16. The test result for the first hypothesis indicated that corporate social responsibility has no significant effect toward financial performance. The test result for the second hypothesis indicated that environmental performance has no significant effect toward financial performance. Keyword : CSR disclosure, environmental performance, financial performance, PROPE