Airlin Permata Sari
Sekolah Tinggi Ilmu Ekonomi Wijaya Mulya Surakarta

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Environmental dan Sustainability: Dampak Terhadap Kinerja Perusahaan Andrik Gastri Widjatmiko; Airlin Permata Sari
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 3 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i3.1396

Abstract

This study examines and identifies the impact of Sustainability Performance and ISO 14001 on the Company Performance of infrastructure sector companies listed on the IDX. Data is collected from the company's annual report and sustainability report. Approach A quantitative approach is used to collect relevant data from the entire population of 63 companies listed on the Indonesia Stock Exchange. After purposive sampling, 56 listed companies were finally considered. The authors measured Company Performance using Tobin's Q. After collecting the data, the authors analyzed it with multiple linear regression and MRA. The findings reveal the significant negative impact of Sustainability Performance and ISO 14001 on Company Performance. Furthermore, the variable Corporate Governance is proven not to moderate between Sustainability Performance and ISO 14001 on Company Performance