KINERJA KEUANGAN DALAM PERSPEKTIF LINGKUNGAN: STUDI PADA PERUSAHAAN MANUFAKTUR INDONESIA

Publication Name : Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

DOI : DOI: 10.24815/jimeka.v8i2.21063

Date : 24 May 2023


This study purposes to determine the effect of Environmental Costs, Environmental Performance, and Corporate Social Responsibility (CSR) on Financial Performance. The type of data used is quantitative data. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2020 period, totaling 193 companies with a sample of 8, obtained by the purposive sampling method. The analytical method used is Multiple Linear Regression Analysis. The results of this study are that environmental costs have a negative effect on financial performance, environmental performance has no effect on financial performance, and corporate social responsibility has no effect on financial performance.

Author Order
2 of 2
Year
2023
Source
Vol 8, No 2 (2023): Mei 2023: IN PRESS
Page
158-168