Jurnal Eksis
Vol 15, No 1 (2019)

PENGARUH KINERJA LINGKUNGAN DAN KINERJA KEUANGAN TERHADAP CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN MANUFAKTUR DI BEI

yunus tulak tandirerung (Politeknik Negeri Samarinda)
Eko Adi Widyanto (Politeknik Negeri Samarinda)
Riski Masitah Rahmah (Politeknik Negeri Samarinda)



Article Info

Publish Date
17 Aug 2020

Abstract

This study aims to examine the effect of environmental performance and financial performance in corporate social responsibility in manufacturing companies. The company's environmental performance in this study was measured through PROPER (Program Rating of Company Performance in Environmental Management). Financial performance used includes profitability, leverage, and likuiditas. The dependent variable in this study is of corporate social responsibility. The results of this study indicate that  (1) environmental performance has a positive and significant effect on corporate social responsibility, (2) profitability has a negative and not significant effect on corporate social responsibility, (3) Leverage has a negative and not significant effect on corporate social responsibility (4) likuiditas has a negative and not significant effect on corporate social responsibility. (5) Environmental performance, profitability, likuiditas, and Leverage has a positive and significant effect on corporate social responsibility Keywords: corporate social responsibility, environmental performance, financial performance

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Journal Info

Abbrev

eksis

Publisher

Subject

Economics, Econometrics & Finance Social Sciences Other

Description

Jurnal Eksis merupakan kumpulan dari penelitian-penelitian atau karya ilmiah dosen baik dari dosen perguruan tinggi negeri maupun swasta. Jurnal Eksis berisi karya ilmiah bidang ekonomi, sosial dan bisnis yang didirikan sejak tahun 2007 oleh jurusan akuntansi Politeknik Negeri Samarinda. Jurnal ...