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All Journal International Journal of Economics (IJEC)
Achmad Yanu Alif Fianto
University of 17 Agustus 1945 Surabaya, Indonesia
Economics, Econometrics & Finance

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The Influence of Environmental Performance and Corporate Reputation on Financial Performance with Corporate Social Responsibility as an Intervening Variable Nimas Galuh Phitaloka; Ninka Dearani; Ahmad Abdianto; Siti Mujanah; Achmad Yanu Alif Fianto
International Journal of Economics (IJEC) Vol. 4 No. 1 (2025): January-June
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v4i1.1223

Abstract

This study aims to examine the impact of environmental performance and corporate reputation on financial performance, with Corporate Social Responsibility (CSR) serving as an intervening variable. CSR, which reflects a company's social responsibility, is suspected of acting as a bridge that strengthens the relationship between environmental performance, corporate reputation, and financial performance. In the highly competitive business era, environmental performance and corporate reputation, particularly in achieving optimal financial performance, are important factors that influence a company's success.The study uses secondary data from the annual reports of companies listed on the Indonesia Stock Exchange (IDX) and employs path analysis to test the causal relationships between variables. The results show that environmental performance and corporate reputation have a positive influence on financial performance, both directly and through CSR as an intervening variable. These findings provide important implications for company management to pay more attention to environmental and social aspects in their business strategies to sustainably improve financial performance
The Effect of Environmental Performance and Working Capital Management on Firm value with Profitability as an Intervening in the Textile Industry Sector Alviano De Partho; Siti Mujanah; Achmad Yanu Alif Fianto
International Journal of Economics (IJEC) Vol. 4 No. 2 (2025): July-December
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v4i2.1626

Abstract

The integration of environmental sustainability and financial performance has become a growing concern in emerging economies, particularly within resource-intensive sectors such as the textile industry. This study investigates how environmental performance and working capital management affect firm profitability and firm value. It also examines the mediating role of profitability in these relationships. A quantitative research design was employed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The sample consisted of 15 textile companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2023. Data were collected from audited financial statements. Variables include environmental performance, working capital management, profitability (measured by ROA), and firm value (measured by Tobin's Q). The empirical results reveal that environmental performance has a negative and significant impact on profitability but positively influences firm value. Working capital management negatively impacts profitability but does not significantly influence firm value. Furthermore, profitability does not significantly affect firm value and does not mediate the relationship between the independent variables and firm value. The findings suggest that environmental initiatives can enhance firm value independently of short-term financial gains. In the textile industry context, non-financial performance, particularly environmental responsibility, is increasingly recognized by the market, even when profitability does not improve. These findings offer useful insights for corporate managers and policymakers aiming to promote sustainability without compromising market valuation
Co-Authors Ahmad Abdianto Alviano De Partho Nimas Galuh Phitaloka Ninka Dearani Siti Mujanah