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All Journal Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Jurnal Equity AKURASI: Jurnal Riset Akuntansi dan Keuangan Jurnal Pajak dan Keuangan Negara (PKN) Community Development Journal: Jurnal Pengabdian Masyarakat International Journal of Business, Law, and Education Equity Akurasi
Iren Meita, Iren
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Public Health Social Sciences Other

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Journal : Akurasi

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Analysis of the influence of environmental performance and environmental costs on financial performance: The role of corporate social responsibility (CSR) as a moderating variable Nurdiniah, Dade; Meita, Iren; Lestari, Bunga
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 6 No 3 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v6i3.1515

Abstract

This study aims to analyze corporate social responsibility (CSR) in moderating the effect of environmental performance and environmental costs on financial performance in manufacturing companies that are members of the Company Performance Rating Assessment Program (PROPER). This study uses secondary data from the annual financial reports of companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2023. The analysis techniques used include multiple linear regression tests and Moderated Regression Analysis (MRA) tests. Samples were obtained using the purposive sampling method and resulted in 156 observations. The results of the study indicate that environmental performance has an effect on financial performance, while environmental costs have a negative impact on financial performance. CSR as a moderating variable is able to strengthen the effect of environmental performance on financial performance, but cannot strengthen the effect of environmental costs on financial performance.
Co-Authors Ferisanti, Ferisanti LESTARI, BUNGA Lucia Ari Diyani Niki Ratnasari, Niki Nurdiniah, Dade Putra, Rangga Nugraha Ratna Dewi Kusumawati Sari, Afifah Velda Thendean, Claudia Adelina Thendean, Claudia Adelina Wijaya, Indra