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All Journal Community Engagement and Emergence Journal (CEEJ) Pelita Masyarakat Journal of Economics and Business UBS Journal Economic and Strategy (JES) Jurnal Bisnis Mahasiswa Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Balance : Jurnal Akuntansi dan Manajemen Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Indonesian Research Journal on Education JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Akuntansi Nommensen Multidisciplinary Indonesian Center Journal
Rahman, Fauziah
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Religion Arts Humanities Chemistry Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Physics Public Health Social Sciences Other

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Journal : Multidisciplinary Indonesian Center Journal

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PENGARUH PENGUNGKAPAN AKUNTANSI LINGKUNGAN DAN CSR TERHADAP KINERJA KEUANGAN PERUSAHAAN SUBSEKTOR FARMASI DI BURSA EFEK INDONESIA TAHUN 2018-2021 Enjelina Situmeang; Hasibuan, Thezar Fiqih Hidayat; Anada, Rana Fathinah; Rahman, Fauziah
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 1 No. 1 (2024): Vol. 1 No. 1 Edisi Januari 2024
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v1i1.21

Abstract

This research aims to determine the effect of environmental accounting and corporate social responsibility disclosures on the financial performance of pharmaceutical sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2018-2021. Environmental accounting disclosures will encourage the ability to minimize environmental problems faced by the Company, problems of environmental damage, their causes and their impact on human life both now and in the future. This encourages people to realize the importance of environmental conservation. This research uses quantitative methods. The sample in this research was 36 data collection using the company's annual report. Sampling used total sampling and the significance level used was 0.05. Based on research results, Environmental Accounting positively and significantly influences financial performance, Corporate Social Responsibility positively and significantly influences financial performance, Environmental Accounting disclosure and Corporate Social Responsibility simultaneously influence the financial performance of Pharmaceutical Sub-Sector Manufacturing Companies Listed on the Stock Exchange Indonesia in 2018-2021.
Co-Authors Anada, Rana Fathinah Ananda, Lusiana Dwi Ananda, Rana Fathinah Ananda, Rana Fatinah Anindya, Desy Astrid Arse, Nikyta Agnadya Dewi, Sucitra Enjelina Situmeang Hasibuan, Thezar Fiqih Hidayat Indriani, Dea Indriani, Nenden Kaur, Soniya Murdiyanto, Dono Nasution, Shabrina Tri Asti Pelawi, Theo Doanta Palmada Putri Sirait, Devi Ayu Rahmadhani, Sari Nuzullina Sagala, Indah Cahya Sari, Warsani Purnama Shalihin, Yusuf Simamora, Beltahmamero Sitanggang, Velya Situmorang, Astuti Situmorang, Tiolensa Kristina Sugesti, Leli Syafitri, Rahmadiyah Syafruddin Ritonga, Syafruddin Tambunan, Sari Bulan Tursina Tursina