Peran Corporate Social Responsibility Memoderasi Pengaruh Kinerja Lingkungan terhadap Kinerja Perusahaan


Hadiah Fitriyah(1), Rihlatus Saidah(2),


(1) Universitas Muhammadiyah Sidoarjo
(2) Univeritas Muhammadiyah Sidoarjo

Abstract


This study aims to determine the role of corporate social responsibility (CSR) in moderating the effect of environmental performance on company performance. The research population includes all Manufacturing Companies listed on the IDX for the 2017-2019 period. The sampling technique used is purposive sampling. The sample data taken are industrial consumer goods sector companies listed on the Indonesia Stock Exchange. The data analysis method used is partial least square (PLS) software. The results showed that environmental performance had an effect on company performance and corporate social responsibility was not able to moderate the influence of environmental performance on company performance. This is what provides an explanation that environmental performance is able to affect the company's performance as evidenced by the financial value with a higher rate of return and if the company does not have conflict issues regarding the environment, the company with EBBAs carries out its business operations, this proves that in the future environmental performance will provide influence on company performance.

Keywords


Corporate Social Responsibility; Environmental Performance; Company Performance

Full Text:

PDF

References


Aditya, T. W. (2012). Pengaruh Karakteristik Komite Audit Terhadap Audit Report Lag. Skripsi Akuntansi.

Ainy, R. N., & Barokah, Z. (2019). Corporate Governance, Environmental Responsibility and Firm Value: An Empirical Study in Indonesia and Malaysia. Journal of Accounting and Investment, 20(2). https://doi.org/10.18196/jai.2002117

Arianti, N. P. A., & Putra, P. M. J. S. (2018). Pengaruh Profitabilitas pada Hubungan Corporate Social Responsibility & Good Corporate Governance terhadap Nilai Perusahaan. Jurnal Ilmiah Manajemen & Akuntansi, 24(1), 20–46.

Bahri, S., (2016). Pengantar Akuntansi. Andi.

Dewi, S.N., (2019). Pengaruh Kinerja Lingkungan Terhadap Kinerja Keuangan dengan Corporate Sosial Responbiity Sebagai Variabel Intervening. Jurnal Ekonomi Manajemen Sumber Daya, 21(2), 144–150.

Fitriyah, H. (2020). Peran Green Product Innovation Dalam Memediasi Pengaruh Corporate Social Responsibility Terhadap Kinerja Bisnis Industri Kreatif. Journal Of Accounting Science, 4.

Ghozali, I., (2011). Aplikasi Analisis Multivariate Dengan Program SPSS. Badan Penerbit Universitas Diponegoro.

Hadi, N., (2014). Corporate Social Responsibility. Graha Ilmu.

Hanif, A., Fitriyah, H., & Febriansah, R. E. (2020). Peran Environmental Performance Terhadap Kinerja Perusahaan Dengan Corporate Social Responsibility Sebagai Variabel Mediasi. Jurnal Ilmiah Akuntansi Fakultas Ekonomi, 6, 199–208.

Hasyim, A. I. (2012). Ekonomi Makro, Prenadamedia Group.

Hidayat, F. A. (2020). Pengaruh Corporate Social Responsibility Terhadap Tax Avoidance (Doctoral dissertation, Universitas Airlangga).

Hidayat, M., & Safitri, D. S. (2020). Pengaruh Kinerja Lingkungan terhadap Kinerja Perusahaan melalui implementasi CSR sebagai Variabel Intervening. Jurnal Mirai Management, 5(2).

Jensen, & Meckling. (1976). Theory of the firm: Managerial behavior, agency cost and ownership structure. Journal of Finance Economic, 305–360. http://www.nhh.no/for/courses/spring/eco420/jensenmeckling-76.pdf

Lestari, S. D., & Ni Gusti Putu. (2016). Good Corporate Governancesebagai Pemoderasi Pengaruh Simetri Informasi Pada Manajemen Laba. E-Jurnal Akuntansi Universitas Udayana, 156–182.

Oktariani, N. W., & Mimba, N. P. S. H. (2014). Pengaruh Karakteristik Perusahaan dan Tanggungjawab Sosial Perusahaan. E-jurnal Akuntansi Universitas Udayana, 6, 402–418.

Permana, A. (2012). Sistem Informasi Kesehatan. Universitas Kristen Satya Wacana. https://www.uksw.edu/sistem-informasi-kesehatan

Pratiwi, A. (2012). No TiJanuari Effect Pada Perusahaan LQ45 Bursa Efek Indonesia 2003-2008tle. Jurnal Ekonomi, 10, 176–288.

Putra, Y. P. (2018). Pengaruh Kinerja Lingkungan Terhadap Kinerja Keuangan Dengan Pengungkapan Corporate Social Responsibility (CSR) Sebagai Variabel Intervening. BALANCE Jurnal Akuntansi dan Bisnis, 2(2), 227. https://doi.org/10.32502/jab.v2i2.1175

Rahmawati, A., & Achmad, T. (2012). Pengaruh Kinerja Lingkungan Terhadap Financial Corporate Performance Dengan Corporate Social Responsibility Disclosure Sebagai Variabel Intervening. Diponegoro Journal of Accounting, 1(1), 94–108.

Rahmawati, S. E. (2016). Pengaruh Faktor Internal dan Eksternal Perusahaan Terhadap Audit Delay. Jurnal Ilmu dan Riset Akuntansi, 4(7), 121–133.

Sari, W. P., Ratnadi, N. M. D., Laxmi, L., Shankar, K., & Wiflihani, W. (2020). Corporate social responsibility (CSR): concept of the responsibility of the corporations. Journal of Critical Reviews, 7(1), 241-245.

Sejati, F. R., Zakaria, & Aidha, N. (2020). Hubungan Kinerja Lingkungan dan Pengungkapan Tanggung Jawab Sosial terhadap Kinerja Keuangan dengan Feminisme Dewan Direksi sebagai Variabel …. JIA (Jurnal Ilmiah Akuntansi), 5(2), 235–263. https://ejournal.undiksha.ac.id/index.php/JIA/article/view/27716

Setyaningsih, R. D., & Asyik, N. F. (2016). Pengaruh Kinerja Lingkungan Terhadap Kinerja Keuangan Dengan Corporate Social Responsibility sebagai Pemoderasi. Jurnal Ilmu dan Riset Akuntansi, 5(4), 1–15.

Sudaryanto. (2011). Pengaruh Kinerja Lingkungan terhadap Kinerja Finansial Perusahaan Dengan Corporate Social Responsibility Disclosure Sebagai Variabel Intervening. Fakultas Ekonomi Unirsitas Diponegoro.

Sugiyono. (2014). Metode Penelitian Pendidikan Pendekatan Kuantitatif, Kualitatif, dan R&D. Alfabeta.

Supriadi, R. M., & Lestari, R. (2017). Pengaruh Kinerja Lingkungan terhadap Kinerja Keuangan Melalui Corporate Social Responsibility Disclosure sebagai Variabel Intervening ( Studi Empiris pada perusahaan di Jakarta Islamic Index periode. Prosiding Akuntansi, 91, 202–211.

Widhiastuti, N. L. P., Suputra, I. D. D., & Budiasih, I. N. (2017). Pengaruh kinerja lingkungan pada kinerja keuangan dengan Corporate Social Responsibility sebagai variabel intervening. E-Jurnal Ekonomi dan Bisnis Universitas Udayana, 6(2), 819-846.

Widyasari, R. (2008). No Title. The Analysis of Company Characteristic Influence Toward CSR Disclosure: Empirical Evidence of Manufacturing Companies Listed In JSX., 12, 25–35.




DOI: https://doi.org/10.31289/jab.v8i1.5837

Article Metrics

Abstract view : 0 times
PDF - 0 times

Refbacks

  • There are currently no refbacks.


Copyright (c) 2022 JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi

JURNAL AKUNTANSI DAN BISNIS: Jurnal Program Studi Akuntansi


Accounting Study Program, Faculty of Economics and Bussiness, Universitas Medan Area
Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International Public License