PENGARUH ENVIRONMENTAL PERFORMANCE DAN KEPEMILIKAN ASING TERHADAP CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE DAN CORPORATE FINANCIAL PEFORMANCE

This study aimed to examine the effect of environmental performance and foreign ownership of corporate social responsibility disclosure and corporate financial performance. Environmental performance is measured by the performance of companies in the PROPER program (Program Research Company Performance in Environmental Management). Foreign ownership is measured with foreign equity divided by shares outstanding. While corporate social responsibility disclosure is measured using a CSR index. Corporate financial performance alone is measured by calculating the company's annual return on assets. The data was taken from annual reports of companies listed on the BEI in the period 2012-2014. In addition, data is taken from the manufacturing companies that participate in the PROPER program and have foreign ownership in the company and in its annual report in a row from 2012-2014. The statistical methods used in this research is multiple linear regression analysis. Technique of data analysis and hypothesis testing using SPSS version 16. The results showed environmental performance and significant effect on the foreign ownership of corporate social responsibility disclosure. The results of the two hypotheses to indicate that the environmental performance of a significant effect on corporate financial performance, while foreign ownership has no effect on corporate financial performance. Keywords : environmental performance, foreign ownership, corporate social responsibility (CSR) disclosure, corporate financial performance, PROPER (Program Performance Rating in Environmental Management)