Pengaruh Corporate Social Responsibility, Kinerja Lingkungan dan Struktur Corporate Governance Terhadap Kinerja Keuangan : Pengaruh Corporate Social Responsibility, Kinerja Lingkungan dan Struktur Corporate Governance Terhadap Kinerja Keuangan - Dua, Alkuinus Putra; Prastyatini, Sri Lestari Yuli (Jurnal Ilmiah Akuntansi Peradaban, 2025)
Tujuan dari penelitian ini adalah untuk menganalisis pengaruh pengungkapan Corporate Social Responsibility (CSR), kinerja lingkungan, dan struktur corporate governance terhadap kinerja keuangan perusahaan manufaktur di Bursa Efek Indonesia. Penelitian ini dilatarbelakangi oleh pentingnya kinerja keuangan sebagai indikator keberhasilan perusahaan, serta inkonsistensi hasil penelitian sebelumnya. Jenis penelitian ini adalah penelitian kuantitatif. Metode pengambilan sampel menggunakan purposive sampling. Hasil dari penelitian ini adalah CSR berpengaruh negatif dan kinerja lingkungan tidak menunjukkan pengaruh yang signifikan terhadap kinerja keuangan perusahaan, sedangkan kepemilikan manajerial dan ukuran dewan komisaris independen terbukti memberikan pengaruh positif terhadap kinerja keuangan. Kata kunci : Corporate Social Responsibility, Kinerja Lingkungan, Struktur Corporate governance, Kinerja Keuangan. The purpose of this study is to analyze the effect of Corporate Social Responsibility (CSR) disclosure, environmental performance, and corporate governance structure on the financial performance of manufacturing companies on the Indonesia Stock Exchange. This study is motivated by the importance of financial performance as an indicator of company success, as well as the inconsistency of previous research results. This type of research is quantitative research. The sampling method uses purposive sampling. The results of this study are that CSR has a negative effect and environmental performance does not show a significant effect on the company's financial performance, while managerial ownership and the size of the independent board of commissioners are proven to have a positive effect on financial performance. Keywords: Corporate Social Responsibility, Environmental Performance, Corporate Governance Structure, Financial Performance