ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh kinerja lingkungan terhadap kinerja finansial dengan Corporate Social Responsibility (CSR) sebagai variabel Intervening. Sampel penelitian sebanyak lima puluh satu dari perusahaan manufaktur sub sektor industri dan barang konsumsi yang terdaftar di Bursa Efek Indonesia. Data penelitian ini dianalisis dengan regresi linear berganda. Hasil penelitian menunjukkan bahwa kinerja lingkungan tidak berpengaruh signifikan terhadap kinerja finansial. Disisi lain, kinerja lingkungan berpengaruh terhadap Corporate Social Responsibility (CSR), namun Corporate Social Responsibility (CSR) tidak berpengaruh terhadap kinerja finansial, dan Corporate Social Responsibility (CSR) bukan merupakan variabel Intervening dalam hubungan antara kinerja lingkungan dan kinerja finansial. Kata kunci : kinerja lingkungan, Corporate Social Responsibility (CSR), kinerja finansial, variabel Intervening


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ABSTRACT This study aims to determine the effect of environmental performance on financial performance with Corporate Social Responsibility (CSR) as an Intervening variable. The research sample was fifty-one from manufacturing companies in the industrial sub-sector and consumer goods listed on the Indonesia Stock Exchange. The data of this study were analyzed by multiple linear regression. The results showed that environmental performance had no significant effect on financial performance. On the other hand, environmental performance has an effect on Corporate Social Responsibility (CSR), but Corporate Social Responsibility (CSR) does not affect financial performance, and Corporate Social Responsibility (CSR) is not an Intervening variable in the relationship between environmental performance and financial performance. Keywords: environmental performance, Corporate Social Responsibility (CSR), financial performance, Intervening variables.