Pengaruh Environmental Perfomance dan Corporate Social Perfomance Terhadap Economic Perfomance

Authors

  • Imma Maharani Fitriah Univeritas Muhammadiyah Tangerang
  • Dirvi Surya Abbas Univeritas Muhammadiyah Tangerang
  • Wati Yarahmah Univeritas Muhammadiyah Tangerang

DOI:

https://doi.org/10.55606/akuntansi.v2i4.1268

Keywords:

Economic Perfomance, Environmental Perfomance, Corporate Social Perfomance

Abstract

The purpose of this study is to determine the effect of Environmental Perfomance and Corporate Social Perfomance on Economis Perfomance in the Manufacturing companies listed on the Indonesia Stock Exchange. The research time period used is 2016-2021 period. The population of this study includes all companies listed on the Indonesia Stock Exchange for the period 2016-2021. The sampling technique used was the Non Probability Sampling technique. Based on the predetermined criteria obtained 11 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis using the eviews 9.0 data processing program. The result of the study show that Environmental Perfomance has an effect on Economic Perfomance. Corporate Social Perfomance has no effect on Economic Perfomance.

References

Aisiyah, R. N. (2018). Pengaruh Environmental Performance Terhadap Economic Performance. Journal Of Multidisciplinary Studies, 2(2), 260-268.

Fahmi, Kosasih, & Putra, R. A. (2019). Pengaruh Profitabilitas Dan Leverage Terhadap Return Saham Pada Perusahaan Bumn Yang Terdaftar Di Indeks Lq45. Jurnal Ilmiah Mahasiswa Ekonomi Manajemen, 4(3), 509-518.

Haholongan, R. (2016). Kinerja Lingkungan Dan Kinerja Ekonomi Perusahaan Manufaktur Go Public. Ikpia Perbanas Jakarta, 19(3), 413-423.

Haryono, U., & Iskandar, R. (2015). Corporate Social Performance And Firm Value. International Journal Of Business And Management Invention, 4(11), 69-75.

Mayangsari, R. (2018). Pengaruh Struktur Modal, Keputusan Investasi, Kepemilikan Manajerial, Dan Komite Audit Terhadap Nilai Perusahaan Aneka Industri Yang Listing Di Bursa Efek Indonesia Periode 2012-2016. Jurnal Ilmu Manajemen Volume 6 Nomor 4 – Jurusan Manajemen Fakultas Ekonomi Universitas Negeri Surabaya, 6(4), 477-485.

Olateju, D. J., Olateju, O. A., Adeoye, S. V., & Ilyas, I. S. (2021). A Critical Review Of The Application Of The Legitimacy Theory To Corporate Social Responsibility. International Journal Of Managerial Studies And Research (Ijmsr), 9(3), 1-6.

Putra, D., & Utami, I. L. (2017). Pengaruh Environmental Performance Terhadap Environmental Disclosure Dan Economic Performance (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bei). Jurnal Akuntansi, 9(1), 1-11.

Putriawan, A. A., & Eksandy, A. (2020). Pengaruh Corporate Social Responsibility, It Capabilities, Dan Superior Performance Terhadap Economic Performance. Competitive Jurnal Akuntansi Dan Keuangan, 4(2), 144-156.

Rahmatia, R. (2016). Pengaruh Environmental Performance Dan Environmental Disclosure Terhadap Economic Performance. Universitas Pasundan Bandung, 2(3), 59-74.

Rosaline, V. D., & Wuryani, E. (2020). Pengaruh Penerapan Green Accounting Dan Environmental Performance Terhadap Economic Performance. Jurnal Riset Akuntansi Dan Keuangan, 8(3), 569-578.

Ross, S. A. (1977). The Determination Of Financial Structure: The Incentive-Signalling Approach. Professor Of Economics And Finance, 5(3), 23-40.

Safitri, E. C., Siregar, I. G., & Pambudi, J. E. (2018). Pengaruh Environmental Performance, Corporate Social Performance, Dan Profitabilitas Terhadap Economic Performance. Pada Perusahaan Manufaktur Sektor Industri Dasar Dan Kimia Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2018. Journal Of Accounting Science And Technology, 6(1), 111-122.

Spence, J. T., Helmreich, R., & Stapp, J. (1973). A Short Version Of The Attitudes Toward Women Scale (Aws). University Of Texas At Austill, 2(4), 219-220.

Titisari, K. H., & Alviana, K. (2018). Pengaruh Environmental Performance Terhadap Economic Performance. Jurnal Akuntansi Dan Keuangan Indonesia, 9(1), 56-67.

Tristianasari, G., & Fachrurrozie. (2018). Analisis Economic Performance Perusahaan Pertambangan Di Indonesia. Jurusan Akuntansi, Fakultas Ekonomi, Universitas Negeri Semarang, Indonesia, 3(2), 135-146.

Wahyudi, I. (2017). Csr Disclosure – Legitimacy Dan Perubahan Retorika. Jurnal Akuntansi & Auditing Indonesia, 21(1), 70-80.

Wibisono, A. G. (2018). Pengaruh Environmental Performance Dan Environmental Disclosure Terhadap Economic Performance Pada Perusahaan Pertambangan Dan Pemegang Hph/Hphti Yang Terdaftar Di Bei. Universitas Negeri Yogyakarta, 5(2), 38-59.

Downloads

Published

2023-11-04

How to Cite

Imma Maharani Fitriah, Dirvi Surya Abbas, & Wati Yarahmah. (2023). Pengaruh Environmental Perfomance dan Corporate Social Perfomance Terhadap Economic Perfomance. Akuntansi, 2(4), 67–75. https://doi.org/10.55606/akuntansi.v2i4.1268

Similar Articles

1 2 3 4 > >> 

You may also start an advanced similarity search for this article.

Most read articles by the same author(s)

1 2 > >>