PENGARUH ENVIRONMENTAL PERFORMANCE, ENVIRONMENTAL COST DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN DENGAN CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE SEBAGAI VARIABEL INTERVENING

This study was induced because their focus on companies that only profit oriented but ignore the social impact and the environment on the company activities. The study aims to determine whether there are the influence of environmental performance, environmental cost and size on financial performance and prove whether corporate social responsibility disclosure can be an intervening variable. The sample of the study consist of 9 mining company listed on the Indonesian Stock Exchange (BEI) in 2011-2015. The method that’s used in this study is the Partial Least Square (PLS). The result of the research indicate that environmental cost significantly negative influence financial performance. There are one hypothesis were received and six hypothesis is rejected. This study is expected to encourage companies to consider social welfare, give motivation companies to issue environmental cost and support the government in preserve the nature environment. Key words : environmental performance, environmental cost, size, financial performance, corporate social responsibility disclosur