Pengaruh Corporate Financial Performance dan Corporate Environmental Performance Terhadap Corporate Sustainability Performance dengan Board of Independence Sebagai Variabel Moderasi

Pungky, Diana Reza

JOURNAL OF APPLIED BUSINESS ADMINISTRATION
Vol 7 No 2 (2023): Journal of Applied Business Administration

The purpose of this study was to empirically examine the effect of Corporate Financial Performance (CFP) and Corporate Environmental Performance (CEP) on Corporate Sustainability Performance (CSP) with the Board of Independence (BOI) as a moderating variable. The research population consists of companies listed on the Indonesia Stock Exchange. Through purposive sampling, a sample of 23 companies was obtained from 2015 to 2015. 2021. The analysis technique used is Structural Equation Modeling-Partial Least Squares (SEM-PLS) using SmartPLS 4.0 software. The test results show that CFP has a positive effect on CSP. CEP has no effect on CSP. BOI is unable to moderate the effect of CFP on CSP. BOI can't strengthen the relationship between CEP and CSP.