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Journal : Gorontalo Accounting Journal

Pengaruh Kinerja Lingkungan Dan Corporate Social Responsibility Terhadap Kinerja Keuangan Fadillah, Muhamad Renaldi Razka; Rismayadi, Budi; Yanti, Yanti
Gorontalo Accounting Journal Volume 7 Nomor 2 October 2024
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v7i2.3488

Abstract

This study aims to examine the impact of environmental performance and Corporate Social Responsibility (CSR) on the financial performance of manufacturing companies in the basic and chemical sectors listed on the Indonesia Stock Exchange (IDX). The research adopts a quantitative methodology with a descriptive verification approach. Purposive sampling was employed to collect the data, which was then analyzed using SmartPLS software. The analysis includes testing the outer model, inner model, and hypothesis evaluation. The findings reveal that CSR has a significant effect on financial performance, whereas environmental performance does not show a significant impact. The study suggests further research to explore the influence of environmental costs and company size on financial performance, as well as expanding the sample to other industrial sectors.
Co-Authors Addya, Fajar Mudzoffar Adi Komarudin Ahmad Yusup, Ahmad Ameliya, Liya Apriliani, Tiara Asyifa Asyifa Ayu Fitri Bun, Lee Citra Savitri Citra Savitri Dede Sumarna Dedy Mulyadi, Dedy Dela Ramandana Dewi Deninda Maryama FS Denny Lesmana Dharmawan, Hardiana Dhita Widya Lupita Dinda Pramestia Haryanto Eva Nurfadillah Fadillah, Muhamad Renaldi Razka Fanny Meidila Putri Farid Fadilah Feby Ayu Nurfita Firdelia Rebecca Qadarisha Fitri Amalia Flora Patricia Anggela Hasbi Wikrama Hesa Hendri Nur Ardiansyah Husni Triyandi Ida Parida ika irmayanti, ika Indah Dahlia Indri Nur Ulfah Mae Nurjanah Malasari Malasari Maryam Saniah Miawati, Miawati Mohamad Siswanto Muhajirin Muhamad Fazri Farhani Muhammad Akmal Muhammad Ridwan Syaifullah Muhammad Wahid Jumadin Simatupang Mumun Maemunah Mustafa Kemal Pasha Nadia Pratiwi Nanda Zerlinda Nasihin, Ihsan Neni Sumarni Neni Sumarni Neni Sumarni NENI SUMARNI, NENI Noni Febriyanti Novita Arianti Nur Aurellia Marta Lerifka Maharani Nuroh, Siti Nuryati, Mita Pertiwi, Wike Peryiwi, Wike Puput Hermaliana Putri, Amanda Auliana Riana, Emil Amalia Rifkiana Mariska Riska Dewi, Riska Rizki Widiyanto Safitri, Intan Meliyani Santana Silaen Savitri, Citra Selvi Ilalia Selvi Pebriyanti Shilma Siti Elisah Widiah Astuti Sopia Marwah Hajariani Sri Damaianti Rahmat Sugiana Sri Ratna Ningsih Stefanus Priadinata Sujana Sulistyani, Geddy Suroso Syafiqki, Ragha Dzaky Syaifullah, Muhammad Ridwan Tantry Irawan Tri Satria Nugroho Putra Trias Arimurti Uus MD Fadli Uus Mohammad Darul Fadli Uus Mohammad Darul Fadli Vallerina, Tiara Vidia Nur Fauziah Wahyu Indri Hasanah Widie Triana Martha Widiyanto Wike Pertiwi Wike Pertiwi Windi Septiyani Windi Widyalova Windi Widyalova Yanti Yanti Yobellika Br Depari Yogi Ahmad Marzuki Yolanda, Karmila Yudhatama, Ricky