E-Jurnal Akuntansi
Vol. 34 No. 5 (2024)

Kinerja Lingkungan, Tekanan Stakeholder dan Kinerja Keuangan Perusahaan Manufaktur

Ni Luh Putu Tika Widianti (Unknown)
Dodik Ariyanto (Unknown)
Made Oka Candra Andreana (Unknown)



Article Info

Publish Date
06 May 2026

Abstract

The purpose of this study was to examine the effect of environmental performance and stakeholder pressure on the company's financial performance. The research was conducted on manufacturing companies listed on the IDX in 2019-2021. The research sample was determined by purposive sampling technique and obtained as many as 75 companies with 225 observational data. Data collection was carried out using non-participant observation methods. Using panel data regression analysis technique using the analysis tool eviews 10. The results showed that environmental performance has a significant positive effect on company financial performance, Environmental Sensitive Industry (ESI) has a negative effect on company financial performance. Meanwhile, Customer Proximity Industry (CPI), Investor Oriented Industry (IOI) and Employee-Oriented Industry (EOI) have no effect on the company's financial performance.

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Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-JURNAL AKUNTANSI (EJA) E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the ...