JIAI (Jurnal Ilmiah Akuntansi Indonesia)
Vol 7, No 1 (2022): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)

PENGARUH KINERJA LINGKUNGAN, KEPEMILIKAN SAHAM PUBLIK, PUBLIKASI CSR, UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN

Sulaeman Sarmo (Universitas Mataram)
I Dewa Gde Bisma (Universitas Mataram)
Muhdin Muhdin (Universitas Mataram)
Sarifuddin Sarifuddin (Universitas Mataram)



Article Info

Publish Date
23 May 2022

Abstract

This study aims to examine the effect of Environmental Performance, Public Share Ownership, CSR Publications, Company Size on Financial Performance (Case Study on Manufacturing Companies on the Indonesia Stock Exchange in 2017-2019). This type of research is associative research which aims to determine the relationship between two or more variables. The type of data used in this study is quantitative data using secondary data. The sampling technique used in this study was purposive sampling so that the number of samples used in this study was 117. While the data processing in this study was carried out using multiple regression using SPSS. The results of this study indicate that environmental performance, public share ownership, CSR publications and company size simultaneously have no effect on financial performance. Partially, public share ownership and CSR publications have an effect on financial performance. Environmental performance and company size have no effect on financial performance. The implication of this research is that for further research, financial performance should be used as a proxy for return on assets and for environmental performance variables using an index because there are indications that it has an effect on financial performance.

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Journal Info

Abbrev

JIAI

Publisher

Subject

Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

Description

JIAI (Indonesian Accounting Scientific Journal) is a publication of the Accounting Study Program, Faculty of Economics, University of Muhammadiyah Jember, p-ISSN: 2528-6501, e-ISSN: 2620-5432. Publications in the form of writings published periodically and have the aim as a place to accommodate ...