The purpose of this study is an attempt to explain the test empirically, social performance and environmental performance to financial performance (relevant, accurate, timely and complete) to develop a theoretical framework as the basis for the hypothesis as an answer to the research question, namely, the extent to which mamana: ( 1) the effects of social performance against the financial performance, (2) the effect on the environment performance to financial performance. Corporate social responsibility or Corporate Social Responsibility (CSR) is an idea that makes the company no longer faced with the responsibility that rests on a single bottom line is the value of the company is reflected in its financial condition, but the responsibility of the company should be based on the triple bottom lines which also pay attention to the dimensions of economic, social and environment that will guarantee the value of the company to grow in a sustainable manner.
Keywords: Environmental Performance, Financial Performance, Social Performance
