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

DOI

10.2991/aicar-18.2019.29How to use a DOI?

Keywords

ISO 14001; ROA; ROE; disclosure of corporate social responsibility

Abstract

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.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Daniel T. H. Manurung
AU  - Radhi Abdul Halim Rachmat
PY  - 2019/02
DA  - 2019/02
TI  - Impact of ISO 14001 Implementation and Financial Performance on Corporate Social Responsibility Disclosure (Study on 2014-2016 Non Financial Companies)
BT  - Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018)
PB  - Atlantis Press
SP  - 139
EP  - 144
SN  - 2352-5428
UR  - https://doi.org/10.2991/aicar-18.2019.29
DO  - 10.2991/aicar-18.2019.29
ID  - Manurung2019/02
ER  -