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All Journal Kajian Linguistik dan Sastra Jurnal Teknologi Sistem Informasi dan Aplikasi Proceedings of the International Conference on Applied Science and Health Global Health Management Journal IKRA-ITH EKONOMIKA Jurnal Ilmiah Akuntansi Manajemen Jurnal Ilmiah ILKOMINFO - Ilmu Komputer & Informatika JURNAL ADMINISTRASI NUSANTARA (JAN) AEEJ : Journal of Automotive Engineering and Vocational Education Jurnal Ekonomi Syariah Pelita Bangsa Bureaucracy Journal : Indonesia Journal of Law and Social-Political Governance TOFEDU: The Future of Education Journal International Journal of Enterprise Modelling International Journal of Multidisciplinary Approach Research and Science IJMA Jurnal Ekualisasi
Faisal Amri
School of Material Engineering, University Malaysia Perlis, 02600 Jejawi Perlis
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The Effect of Environmental Performance on Financial Performance With Corporate Social Responsibility as a Mediating Variable (A Case Study of Sri-Kehati Index Companies, 2021–2024 Period) Amri, Faisal
IKRAITH-EKONOMIKA Vol. 9 No. 1 (2026): IKRAITH-EKONOMIKA Vol 9 No 1 Maret 2026
Publisher : Universitas Persada Indonesia YAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37817/ikraith-ekonomika.v9i1.6094

Abstract

Penelitian ini mengkaji peran mediasi corporate social responsibility (CSR) dalam hubungan antara kinerja lingkungan dan kinerja keuangan pada perusahaan yang tergabung dalam Indeks SRI-KEHATI dan terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021–2024. Penelitian ini menggunakan metode Partial Least Squares Structural Equation Modeling (PLS-SEM) dengan total 40 observasi firm-year yang berasal dari 10 perusahaan. Hasil penelitian menunjukkan bahwa: (1) kinerja lingkungan memiliki pengaruh langsung negatif yang signifikan terhadap kinerja keuangan; (2) kinerja lingkungan tidak berpengaruh signifikan terhadap CSR; (3) CSR berpengaruh negatif signifikan terhadap kinerja keuangan; serta (4) CSR tidak berperan sebagai variabel mediasi dalam hubungan antara kinerja lingkungan dan kinerja keuangan.
Co-Authors ., Novianda Ahmad Fawaid Anak Agung Aris Diartama Anugrah, fadli Aries Saifudin Aris Santjaka Deasy Femayona Devi Diartama, Anak Agung Aris Donny Kristanto Mulyantoro Dzikri, Ahlu Hamdani, Deky Leny Latifah Liza Fitria M. Choiroel Anwar M.Pd S.T. S.Pd. I Gde Wawan Sudatha . Maryanto - Ni Putu Rita Jeniyanthi Nur Ekaningsih, Nur Nusantara, Irkhas Prakosa, Arif Ega Priantoro, Win Priantoro, Win Rahmawati Sukmaningrum Sari, Rasidah Novita Sudirman Sudirman Sudiyono Sudiyono Sudiyono Sugiarto, Toto SUGIYANTO Sugiyanto - Susy Suswaty Wagino Wanda Afnison Yusnita, Ida