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All Journal JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) ELEKTRO Jurnal Online Mahasiswa (JOM) Bidang Ilmu Sosial dan Ilmu Politik Monex: Journal of Accounting Research Jurnal Akuntansi dan Pajak JISPO (Jurnal Ilmu Sosial dan Ilmu Politik) ARISTO Jurnal Komtika (Komputasi dan Informatika) JURNAL PENDIDIKAN TAMBUSAI Waca Cipta Ruang: Jurnal Ilmiah Desain Interior Journal of Information System, Applied, Management, Accounting and Research SANITAS: Jurnal Teknologi dan Seni Kesehatan Jurnal Ilmiah Akuntansi dan Bisnis Value: Jurnal Manajemen dan Akuntansi (JIML) JOURNAL OF INNOVATIVE MATHEMATICS LEARNING Jurnal Ekonomi Manajemen Sistem Informasi Accounting Global Journal Islamic Insights Journal Jurnal Ilmiah Manajemen Kesatuan Didaktik : Jurnal Ilmiah PGSD STKIP Subang JURMATIS : Jurnal Manajemen Teknologi dan Teknik Industri Jurnal Pengabdian kepada Masyarakat Nusantara Eksos Telcomatics Yayasan Cita Cendikiawan Al Khwarizmi Jurnal Pengabdian Masyarakat Nusantara Akuntansi dan Teknologi Informasi Jurnal Akuntansi dan Keuangan (JAK) Economicus: Jurnal Ekonomi dan Manajemen Journal of Management and Business AKUNSIKA: Jurnal Akuntansi dan Keuangan Journal of Accounting and Finance Management (JAFM) SENTRI: Jurnal Riset Ilmiah Journal of Innovation in Management, Accounting and Business Electron: Jurnal Ilmiah Teknik Elektro Jurnal Abdi Masyarakat Humanis JRAP (Jurnal Riset Akuntansi dan Perpajakan) EDUCATE : Journal of Education and Culture Al-Zayn: Jurnal Ilmu Sosial & Hukum Jurnal Ecotipe (Electronic, Control, Telecommunication, Information, and Power Engineering) Cermin Dunia Kedokteran Jurnal Sosiologi USK (Media Pemikiran & Aplikasi) Jurnal Komtika (Komputasi dan Informatika) Maharsi : Jurnal Pendidikan Sejarah dan Sosiologi
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 Acintya, Anggie Elma Adam, Ryan Adiguna sugiharto ADLIN, ADLIN Adyas, Dasmansyah Agung Wardana Agus Hartoko Ahmad Sopian, Ahmad Aji Saputra, Angga Alfian Pradana, Johan Aliah, Syarlla Zenia Alja'is Fadillah, Yogi Ananda Putri, Reza Anang Dwi Santoso Anang Siswanto, Anang Anastasia, Vivian Andika Andika Andina, Anissa Sofinaycila Andries Lionardo, Andries Andy Alfatih Angelina, Natalia Angeline, Velicia Ardhi, Qisthi Ardimansyah Ardimansyah Asmar Asmar Asmar, Asmar Asni Sari, Kurnia Aswat, Ibnu Aulia Novita Awaluddin, Moh Alif Azizah, Napinurul Azkiya, Satria Tsani Azzahra Surga, Fatimah Azzahro, Azizah BE, Marsum Budianto, Tri Hendrawan Bugis, Riki Damayanti, Fera Darmayanti, Tessa Eka Darmini Darmini Darwiwing, Muh. Darwiwing Dedy Syahputra, Dedy Delima, Aisyah Dellaconi, Anggitha Desyana, Gita Dewi Sartika, Diana Dicky Levenus Tahapary Elishang, Rachelle Elok Heniwati Emilya Ully Artha Euis Eti Rohaeti Fabiola, Rivanka Wana Fahrizi, Rizki Fajriani, Suci Wahyu Fardhan Arkan Hamiru, Hamiru Hapsari Ekonugraheni, Dyah Haryono Haryono Hayati Hehamahua Herlianti, Meza Hermansyah Hermansyah Hijriah, Amanah Humaira, Afifa Ika Nur Azmi Ilal Ilham Irmawati Irmawati Jozua Sabandar Kalima, Nurul Khasanah, Magnalia Restu Khodijah, Nandea Koerul Anwar Krisnadi, Oktavianus Deri Dwi Kristianty, Cesilia Monika Lisya Septiani Putri Locita Salsabila, Galuh Loura, Berlia M. Helmy, Syarif Malik, Sofian Mardana, Rachma Masyitoh, Maulida Maulana, Ridho Adji Mery Yanti Mugiawati, Wawat Muhamad Chairul Basrun Umanailo MUHAMMAD FAHMI Muhammad Rifai Muhsin Muhsin N M Haristanti, Sindy Nabila, Helmi Ilham Nawawi, Mansyur Ni Luh Putu Hariastuti Novita Hasanah, Aulia Salma NurAzmi, Ika Nurdin, Irfan Taufik Nurhasan Nurhasan, Nurhasan Nurmin Arianto Okta Fitri, Anisa Oktavianty, Neti Prasetyo, Dwi Arif Pratama, Adithya Pratama, M. Budi Pratama, Muhammad Rahmadi Putri Priyana, Ancella Putri Utaya, Naura Putri, Rienika Rachmawaty Rachmawaty, Rachmawaty Rafles Ginting Rahayu , Fitria Rahmatia Utami, Delfira Ramadanti, Indah Retna Mahriani Rika Favoria Gusa Rizki Febrianti, Nur Robi, Mustar Rohmat Rohyana, Ripki Rowi, Saiful Safitri, Maharani Salsabila Nihel Fazila, Ghania Santi, Komputri Apria Sapitri, Maisa Sari Rusmita Septiana Putri, Lisya Siti Helmyati Siti Masrochah Situmorang, Santonius Sugiarto S Sumarno Syafrudin Syafrudin Syakirania, Fela Syarifah Tresno Utami Pratiwi, Utami Utami, Mita Utami, Nesa Varbi S, Vieronica Veithzal Rivai Zainal Venus Khatta Salsabillah Vieronica Varbi Sununianti, Vieronica Varbi Vitriyan Espa Wahri Sunanda Wahyu Hidayat Wardani, Siti Wibowo, Fahrudin Mukti Wukuf Dilvan Rafa Wulandari, Nyayu Tania Yandi, Welly Yansyah, M. Randi Yantiana, Nella Yeti Kartikasari, Yeti Yulita, Ulpa Yunita Maha Rani, Yunita Yusnaini Yusnaini Yusuf, Salma