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HUBUNGAN KINERJA LINGKUNGAN, BIAYA LINGKUNGAN, DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN : CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL INTERVENING (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021)

ABSTRACT This study aims to determine (1) the effect of environmental performance on financial performance, (2) the effect of environmental costs on financial performance, (3) the effect of company size on financial performance, (4) the influence of Corporate Social Responsibility (CSR) on financial performance, ( 5) CSR as a mediator in the influence of environmental performance on financial performance, (6) CSR as a mediator in the influence of environmental costs on financial performance, and (7) CSR as a mediator in the influence of company size on financial performance. This research is included in the comparative causal research. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange in 2017-2021. By using purposive sampling method, there are 23 companies that meet the criteria with a total of 115 data sets. The data analysis technique used is multiple linear regression analysis, path analysis, and Sobel test. The results of this study indicate that (1) environmental performance has a positive effect on financial performance, (2) environmental costs have a positive effect on financial performance, (3) firm size has a positive effect on financial performance, (4) CSR has a positive effect on financial performance, (5) CSR is able to mediate the effect of environmental performance on financial performance, (6) CSR is able to mediate the relationship of environmental costs to financial performance, and (7) CSR is able to mediate the effect of firm size on financial performance. Keywords:financial performance, environmental performance, environmental cost, company size, Corporate Social Responsibility.

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Informasi Detail
Judul Seri
-
No. Panggil
2X6.1 SAF h 23
Penerbit
SUKOHARJO : Akuntansi Syariah_UIN RM Said.,
Deskripsi Fisik
21 cm, 119 halaman
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
2X6.1
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi Syariah
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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