SKRIPSI AKS
PERAN MEDIASI KINERJA KEUANGAN PADA PENGARUH KINERJA LINGKUNGAN, PENGELOLAAN LINGKUNGAN DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN
ABSTRACT This study aims to determine the effect of environmental performance, environmental management and corporate social responsibility on firm value with financial performance as a mediating variable. This research analyzes consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange in 2018-2021. The research data used is secondary data from annual reports and corporate sustainability reports. The population in this study are all consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange in 2018-2021. The sampling technique used was purposive sampling technique, the final sample was obtained as many as 31 companies. The data analysis technique used is path analysis and panel data regression analysis using the Eviews 9 program. The results showed that environmental performance, environmental management and corporate social responsibility have a positive effect on financial performance. Environmental performance, environmental management and corporate social responsibility have a positive effect on firm value. Environmental performance affects firm value through financial performance. Environmental management affects firm value through financial performance. Corporate social responsibility affects firm value through financial performance. Keywords: environmental performance, environmental management, corporate social responsibility, firm value, financial performance
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