SKRIPSI AKS
PENGARUH KINERJA LINGKUNGAN, KINERJA SOSIAL, DAN TRANSPARANSI TERHADAP KINERJA KEUANGAN
ABSTRACT
This research was conducted because there is a phenomenon of instability in
the value of return on assets and the lack of manufacturing companies in Indonesia
that disclose PROPER and intellectual capital. This study aims to test whether there
is an influence between environmental performance, social performance, and
transparency on financial performance.
This research is quantitative with secondary data sources in the form of
annual reports. The population in this study are manufacturing companies listed
on the Indonesia Stock Exchange in 2019-2021. The sampling technique used
purposive sampling, so that 51 company samples were obtained for three years and
resulted in 153 research data. The data analysis technique used in this research is
panel data regression analysis.
The results of research using panel data regression analysis show that
environmental performance has a positive effect on financial performance.
Meanwhile, social performance and transparency have no influence on financial
performance.
Keywords: Environmental Performance, Transparency, Social Performance,
Financial Performance
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