MECHANISM CORPORATE GOVERNANCE, ENVIRONMENTAL COST, ENVIRONMENTAL PERFORMANCE ON FINANCIAL PERFORMANCE MEDIATED CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE

Abstract

Research on corporate governance mechanisms, environmental costs, environmental performance, and financial performance in the mediation of Corporate social responsibility disclosure. Data analysis techniques using SEM with AMOS software, a sample of 52 manufacturing companies in 2016 - 2018. The results of the study of the Relationship of Corporate Governance (GCG) have a positive and significant effect on financial performance, Environmental cost has a positive and significant relationship to financial performance through corporate social responsibility disclosure, Environmental performance has no significant and positive effect on financial performance, Corporate governance has a positive and significant relationship to financial performance through corporate social disclosure, Environmental performance has no significant and positive effect on financial performance.