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All Journal Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi
Harahap Rulan Sari Kholidah
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Economics, Econometrics & Finance

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Journal : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

 1 
PENGARUH R&D INVESTMENT DAN GROWTH OPPURTUNITY TERHADAP KINERJA KEUANGAN DAN ENVIRONMENTAL DISCLOSURE SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN SUB SEKTOR FARMASI YANG TERDAFTARDI BEI PERIODE 2017-2020 Harahap Rulan Sari Kholidah; Rokhhmawati Andewi; Haryetti Haryetti
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 2 (2021): (Juli - Desember)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to analyze the effect of r&d investment and growth opportunities on financial performance and environmental disclosure as intervening variables in pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange for the 2017-2020 period and selected based on criteria so that 44 companies were obtained. Secondary data was collected using documentation techniques by collecting data on r&d investment, growth opportunities, financial performance and environmental disclosure during the research period in the annual report published on the IDX. The results of the study show that R&D Investment has a positive and significant effect on Environmental disclosure; Growth opportunity has a positive and significant effect on Environmental disclosure; R&D Investment has a negative but not significant effect on Financial Performance Growth opportunity has a negative but not significant effect on Financial Performance Environmental disclosure has a positive and significant effect on Financial Performance; R&D Investment has a positive and significant effect on Financial Performance with Intervening Environmental disclosure; Growth opportunity has a positive and significant effect on Financial Performance with Intervening Environmental Disclosure.Keywords: r&d investment, growth oppurtunity, firm peformance, environmental disclosure
Co-Authors Haryetti Haryetti Rokhhmawati Andewi