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p-Index From 2021 - 2026
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All Journal Trending: Jurnal Manajemen dan Ekonomi
Desti Tridiana Putri
Universitas Lampung
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh CSR, Green Accounting Dan Kinerja Lingkungan Terhadap Kinerja Keuangan Perusahaan Manufaktur (Consumer Non-Cyclicals) Yang Terdaftar di BEI Tahun 2021-2024 Desti Tridiana Putri; Lego Waspodo
Trending: Jurnal Manajemen dan Ekonomi Vol. 4 No. 3 (2026): Juli: Trending: Jurnal Manajemen dan Ekonomi
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/trending.v4i3.7367

Abstract

This study aims to analyze the impact of corporate social responsibility (CSR), green accounting, and environmental performance on the financial performance of manufacturing companies (consumer non-cyclicals) listed on the Indonesia Stock Exchange from 2021 to 2024. ROA was used to assess financial performance, CSR was measured using the GRI 200 and 400 indices, environmental costs were used to measure green accounting, environmental performance was measured using the PROPER index, and capital intensity as a control variable was used to control for the influence of firm characteristics on ROA. The data for this study were collected from companies in the manufacturing sector (consumer non-cyclicals) listed on the IDX from 2021 to 2024, using a quantitative approach that employed purposive sampling based on specific criteria, resulting in a sample of 22 companies out of 129. The data were analyzed using multiple linear regression with the aid of SPSS 25 software. The results of this study indicate that the implementation of CSR has no effect on financial performance, green accounting has a significant negative effect on financial performance, and environmental performance has a significant positive effect on financial performance.
Co-Authors Lego Waspodo