Corporate Social Responsibility Disclosure Mediation on the Effect of Environmental Performance and Audit Committee on Company Performance

Abstract

This study aims to obtain empirical evidence of factors in environmental performance and audit committees that explain the company's market performance with CSR disclosure as a mediating variable. The location of the study was carried out by the manufacturing companies listed on the Stock Exchange in the period 2013 - 2016. The research method used was quantitative research methods with secondary data obtained from the company's financial statements. The population in this study is that all manufacturing companies listed on the Stock Exchange in the period 2013-2016 were 681 companies. The sampling technique in this study was purposive sampling so that the total sample used was 104 observation companies. The data analysis technique uses Path Analysis. The results of the study showed simultaneously environmental performance, audit committees, and CSR disclosures had a significant positive effect on the company's market performance. However, CSR disclosures are not able to mediate the influence of environmental performance and audit committees on the company's market performance.