Impact of ISO 14001 Implementation and Financial Performance on Corporate Social Responsibility Disclosure: Study on 2014-2016 Non Financial Companies

摘要

This study aims to determine the impact of the application of ISO 14001, Financial Performance measured by Return on Assets and Return on Equity on the Disclosure of Corporate Social Responsibility in non-financial companies listed on the Stock Exchange in 2014-2016. The method used is descriptive method. Data sources used in this study are secondary data used are annual financial reports and sustainability reports of Manufacturing Companies in the Basic and Chemical Industry sub-sectors listing on the Indonesia Stock Exchange in 2014-2015. Sampling was done by purposive sampling with a total sample of 20 manufacturing companies. Research method using multiple regression. The results showed that the impact of implementing ISO 14001 had a positive and significant effect on corporate social responsibility disclosure, financial performance through return on assets had a negative and significant effect on the disclosure of corporate social responsibility and financial performance through return on equity had a positive and significant effect on the disclosure of corporate social responsibility.