Journal of Islamic Accounting and Tax (JIATAX)
Vol 2 No 1 (2019): Maret 2019

Pengungkapan CSR Tentang Kinerja Keuangan dan Lingkungan

Intan Novitasari (Unknown)
Darti Djuharni (STIE Malangkucecwara)



Article Info

Publish Date
05 Aug 2019

Abstract

This research was conducted to test the effect of CSR on financial performance and add environmental variables as intervening. This type of research is Explonatory research using financial data published on the Indonesia Stock Exchange (IDX). The study was conducted on manufacturing companies in the consumer goods industry sector for three years, namely 2015, 2016, and 2017. From the number listed, they were selected according to the criteria determined to be used as research samples. The number of companies that met the criteria for further analysis was thirteen companies with observations over three years. The results of this study indicate that CSR significantly influences the company's financial performance, and environmental performance as an intervening variable significantly influences the company's financial performance.

Copyrights © 2019






Journal Info

Abbrev

tiaa

Publisher

Subject

Economics, Econometrics & Finance

Description

Islamic Accounting and Tax Journal (JIATAX) is a journal with peer-reviewed systems in the field of accounting and tax. This journal publishes research on Islamic accounting and taxation. JIATAX is open to all readers and academics who are looking for accounting research. JIATAX was published by the ...