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Rudy Kurniawan
Jurusan Teknik Elektro UBB
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Journal : Eksos

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Environmental Performance dan Pengungkapan CSR terhadap Finacial Performance Perusahaan Manufaktur di BEI Damayanti, Fera; Ardhi, Qisthi; Kurniawan, Rudy; Fabiola, Rivanka Wana
Eksos Vol 19 No 1 (2023): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v19i1.561

Abstract

Companies that have high profits are companies that have good financial performance. In order to get maximum profit, many companies still ignore the environmental and social impacts of the process of their activities. This research was conducted to determine and analyze the effect of environmental performance and CSR disclosure on the performance of financial manufacturing companies listed on the IDX. This study uses a quantitative approach and the type of data used is secondary data. The population used in this study included manufacturing companies listed on the IDX from 2016 to 2020, then selected using a purposive sampling technique so that a total sample of 27 companies that met the criteria was obtained. The data in this study were analyzed using multiple linear regression and using the SPSS 25 program. From the results of the data analysis that has been carried out, it shows that environmental performance has a negative effect and does not have a significant effect on financial performance. Disclosure of CSR has a negative and insignificant effect on financial performance. Environmental performance and CSR disclosure have no simultaneous effect on financial performance.
Co-Authors ., Rusliyawati Abdul Gofur Adam, Ryan ADLIN, ADLIN Adyas, Dasmansyah Agung Wardana Agus Hartoko Ahmad Sopian, Ahmad Alfian Pradana, Johan Anang Dwi Santoso Anang Siswanto, Anang Anastasia, Vivian Andika Andika Andries Lionardo, Andries Andy Alfatih Angelina, Natalia Angeline, Velicia Ardhi, Qisthi Ardimansyah Ardimansyah Asmar Asmar Asmar, Asmar Aswat, Ibnu Azkiya, Satria Tsani Azmi, Ika Nur BE, Marsum Budianto, Tri Hendrawan Bugis, Riki Cahya, Fuji Anggun Cahya Candy, Gandhes Tri Damayanti, Fera Darmayanti, Tessa Eka Darmini Darmini Darwiwing, Muh. Darwiwing Dedy Syah Putra, Dedy Syah Dellaconi, Anggitha Desyana, Gita Dewi Sartika, Diana Dicky Levenus Tahapary Elishang, Rachelle Elok Heniwati Emilya Ully Artha Euis Eti Rohaeti Fabiola, Rivanka Wana Hamiru, Hamiru Hapsari Ekonugraheni, Dyah Haryono Haryono Hayati Hehamahua Hermansyah Hermansyah Hijriah, Amanah Ikhsan, Syarbini Irmawati Irmawati Jozua Sabandar Khasanah, Magnalia Restu Koerul Anwar Krisnadi, Oktavianus Deri Dwi Kristianty, Cesilia Monika Loura, Berlia M. Helmy, Syarif Malik, Sofian Masyitoh, Maulida Mery Yanti Mugiawati, Wawat Muhamad Chairul Basrun Umanailo MUHAMMAD FAHMI Muhsin Muhsin N M Haristanti, Sindy Nabila, Helmi Ilham Nawawi, Mansyur Ni Luh Putu Hariastuti NurAzmi, Ika Nurdin, Irfan Taufik Nurhasan Nurhasan, Nurhasan Nurmin Arianto, Nurmin Oktavianty, Neti Pratama, Muhammad Rahmadi Putri Priyana, Ancella Rachmawaty Rachmawaty, Rachmawaty Rafa, Wukuf Dilvan Rafles Ginting Ramadanti, Indah Ravik Karsidi Retna Mahriani Ridha Taqwa, Ridha Rika Favoria Gusa Rohyana, Ripki Rowi, Saiful Santi, Komputri Apria Sapitri, Maisa Sapja Anantanyu, Sapja Sari Rusmita Sari, Puspa Indah Sharini, Putri Ayu Siti Helmyati Siti Masrochah Situmorang, Santonius Sugiarto S Sugihardjo Sugihardjo Sumarno Syafrudin Syafrudin Syarifah Varbi S, Vieronica Veithzal Rivai Zainal Venus Khatta Salsabila Vieronica Varbi Sununianti, Vieronica Varbi Vitriyan Espa Wahri Sunanda Wahyu Hidayat Wardani, Siti Wibowo, Fahrudin Mukti Yandi, Welly Yantiana, Nella Yeti Kartikasari, Yeti Yusnaini Yusnaini Yusuf, Salma