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All Journal International Journal of Economics (IJEC)
Abdianto, Ahmad
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Economics, Econometrics & Finance

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The Influence of Environmental Performance and Corporate Reputation on Financial Performance with Corporate Social Responsibility as an Intervening Variable Phitaloka, Nimas Galuh; Dearani, Ninka; Abdianto, Ahmad; Mujanah, Siti; Fianto, Achmad Yanu Alif
International Journal of Economics (IJEC) Vol. 4 No. 1 (2025): January-June
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v4i1.1223

Abstract

This study aims to examine the impact of environmental performance and corporate reputation on financial performance, with Corporate Social Responsibility (CSR) serving as an intervening variable. CSR, which reflects a company's social responsibility, is suspected of acting as a bridge that strengthens the relationship between environmental performance, corporate reputation, and financial performance. In the highly competitive business era, environmental performance and corporate reputation, particularly in achieving optimal financial performance, are important factors that influence a company's success.The study uses secondary data from the annual reports of companies listed on the Indonesia Stock Exchange (IDX) and employs path analysis to test the causal relationships between variables. The results show that environmental performance and corporate reputation have a positive influence on financial performance, both directly and through CSR as an intervening variable. These findings provide important implications for company management to pay more attention to environmental and social aspects in their business strategies to sustainably improve financial performance
The Influence of Environmental Performance and Corporate Reputation on Financial Performance with Corporate Social Responsibility as an Intervening Variable Phitaloka, Nimas Galuh; Dearani, Ninka; Abdianto, Ahmad; Mujanah, Siti; Fianto, Achmad Yanu Alif
International Journal of Economics (IJEC) Vol. 4 No. 1 (2025): January-June
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v4i1.1223

Abstract

This study aims to examine the impact of environmental performance and corporate reputation on financial performance, with Corporate Social Responsibility (CSR) serving as an intervening variable. CSR, which reflects a company's social responsibility, is suspected of acting as a bridge that strengthens the relationship between environmental performance, corporate reputation, and financial performance. In the highly competitive business era, environmental performance and corporate reputation, particularly in achieving optimal financial performance, are important factors that influence a company's success.The study uses secondary data from the annual reports of companies listed on the Indonesia Stock Exchange (IDX) and employs path analysis to test the causal relationships between variables. The results show that environmental performance and corporate reputation have a positive influence on financial performance, both directly and through CSR as an intervening variable. These findings provide important implications for company management to pay more attention to environmental and social aspects in their business strategies to sustainably improve financial performance
Co-Authors Achmad Yanu Aliffianto Dearani, Ninka Phitaloka, Nimas Galuh Siti Mujanah