PENGARUH KINERJA LINGKUNGAN TERHADAP KINERJA KEUANGAN DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL INTERVENING (Studi pada Perusahaan Manufaktur yang terdaftar di BEI periode 2017-2019)

Indriyani, Rahma (2021) PENGARUH KINERJA LINGKUNGAN TERHADAP KINERJA KEUANGAN DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL INTERVENING (Studi pada Perusahaan Manufaktur yang terdaftar di BEI periode 2017-2019). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh kinerja lingkungan terhadap kinerja keuangan dengan corporate social responsibility sebagai variabel intervening pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini merupakan jenis penelitian asosiatif kausal dengan pendekatan kuantitatif. Populasi dari penelitian ini adalah perusahaan-perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2019. Sampel penelitian ini sebanyak 30 perusahaaan yang dipilih dengan menggunakan metoda purposive sampling. Data yang digunakan merupakan data sekunder, dan jumlah data diperoleh sebanyak 90 data yang diteliti. Metoda analisis data yang digunakan untuk uji hipotesis adalah regresi data panel dengan bantuan program Eviews versi 10.0, dengan metoda pengumpulan data yang digunakan adalah metoda dokumentasi yang diperoleh melalui situs resmi Bursa Efek Indonesia (www.idx.co.id) dan situs resmi masing-masing perusahaan serta situs resmi Kementrian Lingkungan Hidup dan Hutan (www.menlhk.go.id). Berdasarkan hasil penelitian disimpulkan bahwa (1) Kinerja Lingkungan berpengaruh signifikan terhadap Kinerja Keuangan, (2) Kinerja Lingkungan berpengaruh signifikan terhadap Corporate Social Responsibility, (3) Corporate Social Responsibility berpengaruh signifikan terhadap Kinerja Keuangan, (4) Kinerja lingkungan berpengaruh signifikan terhadap kinerja keuangan dengan Corporate Social Responsibility sebagai variabel intervening. Hasl penelitian ini menunjukkan kinerja lingkungan dengan memperhatikan corporate social responsibility sangat penting untuk diterapkan dalam perusahaan, karena dapat meningkatkan kinerja keuangan perusahaan. Kata Kunci : Kinerja Lingkungan, Kinerja Keuangan, Corporate Social Responsibility This study aims to examine the effect of environmental performance on financial performance with Corporate Social Responsibility (CSR) as an intervening variable in manufacturing companies listed on the Indonesia Stock Exchange (BEI). This research is a causal associative research with a quantitative approach. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2017-2019 period. The sample of this research was 30 companies selected using purposive sampling method. The data used is secondary data, and the amount of data obtained is 90 data that were studied. The data analysis method used to test the hypothesis is panel data regression with the help of the Eviews 10.0 version program, with the data collection method used is the documentation method obtained through the official website of the Indonesia Stock Exchange (www.idx.co.id) and the official website of each company as well as the official website of the Ministry of Environment and Forests (www.menlhk.go.id). Based on the results of the study, it is concluded that (1) environmental performance has a significant effect on financial performance (2) environmental performance has a significant effect on corporate social responsibility, (3) corporate social responsibility has a significant effect on financial performance, (4) environmental performance has a significant effect on financial performance with corporate social responsibility as an intervening variable. The results of this study indicate that environmental performance by paying attention to corporate social responsibility is very important to be implemented in the company, because it can improve the company's financial performance. Keywords : Environmental Performance, Financial Performance, Corporate Social Responsibility

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
UNSPECIFIEDLovita, Erna0324107301ernalovita24@stei.ac.id
Subjects: Akuntansi > Akuntansi Keuangan
Divisions: S1 Akuntansi
Depositing User: Rahma Indriyani
Date Deposited: 15 Jun 2021 06:20
Last Modified: 15 Jun 2021 06:20
URI: http://repository.stei.ac.id/id/eprint/4357

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