Pengaruh Kinerja Lingkungan Dan Corporate Social Responsibility Terhadap Kinerja Keuangan

Authors

  • Muhamad Renaldi Razka Fadillah Universitas Buana Perjuangan Karawang
  • Budi Rismayadi Universitas Buana Perjuanagan Karawang
  • Yanti Yanti Universitas Buana Perjuangan Karawang

DOI:

https://doi.org/10.32662/gaj.v7i2.3488

Keywords:

Environmental performance, orporate social responsibility, financial performance

Abstract

This study aims to examine the impact of environmental performance and Corporate Social Responsibility (CSR) on the financial performance of manufacturing companies in the basic and chemical sectors listed on the Indonesia Stock Exchange (IDX). The research adopts a quantitative methodology with a descriptive verification approach. Purposive sampling was employed to collect the data, which was then analyzed using SmartPLS software. The analysis includes testing the outer model, inner model, and hypothesis evaluation. The findings reveal that CSR has a significant effect on financial performance, whereas environmental performance does not show a significant impact. The study suggests further research to explore the influence of environmental costs and company size on financial performance, as well as expanding the sample to other industrial sectors.

Author Biographies

Muhamad Renaldi Razka Fadillah, Universitas Buana Perjuangan Karawang

Mahasiswa AKuntansi Universitas Buana Perjuanagan Karawang

Budi Rismayadi, Universitas Buana Perjuanagan Karawang

Dosen Akuntansi Universitas Buana Perjuanagan Karawang

Yanti Yanti, Universitas Buana Perjuangan Karawang

Dosen Akuntansi Universitas Buana Perjuanagan Karawang

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Published

2024-10-14

How to Cite

Fadillah, M. R. R., Rismayadi, B., & Yanti, Y. (2024). Pengaruh Kinerja Lingkungan Dan Corporate Social Responsibility Terhadap Kinerja Keuangan. Gorontalo Accounting Journal, 7(2), 286–294. https://doi.org/10.32662/gaj.v7i2.3488

Issue

Volume 7 Nomor 2 October 2024

Section

Articles

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