The Role of Environmental Performances in Determining Financial Performances through Corporate Social Responsibility
This study was conducted to analyze the effect of environmental performance on financial performance with CSR disclosure as an intervening variable. The environmental performance was measured by using PROPER score, CSR disclosure was measured by the Global Reporting Initiative index, and financial p...
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| Format: | Article |
| Language: | English |
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Universitas Ahmad Dahlan
2022-03-01
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| Series: | Jurnal Reksa |
| Subjects: | |
| Online Access: | http://journal2.uad.ac.id/index.php/reksa/article/view/4881 |
| _version_ | 1797282781458333696 |
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| author | Alya Susanto Shiddiq Nur Rahardjo |
| author_facet | Alya Susanto Shiddiq Nur Rahardjo |
| author_sort | Alya Susanto |
| collection | DOAJ |
| description | This study was conducted to analyze the effect of environmental performance on financial performance with CSR disclosure as an intervening variable. The environmental performance was measured by using PROPER score, CSR disclosure was measured by the Global Reporting Initiative index, and financial performance was measured by using earning per share. Using purposive sampling method, this research took 89 samples from manufacturing companies listed in the Indonesia Stock Exchange that were granted PROPER by the Ministry of Environment and Forestry within the years of 2017-2019. The secondary data documented from companies' annual reports were used to test four hypotheses. The tests were conducted by using linnear regression and path analysis. The results of the analysis showed that environmental performance postively effecting CSR disclosure and CSR disclosure financial performance. However, this study did not find any significant effect of environmental performance on financial performance. It did not find CSR reporting's role as an intervening variable is unable to affect the environmental performance's impact towards financial performance. |
| first_indexed | 2024-03-07T17:19:16Z |
| format | Article |
| id | doaj.art-a495b0ae290f423ca199d9fff4beb93d |
| institution | Directory Open Access Journal |
| issn | 2089-6581 2614-3720 |
| language | English |
| last_indexed | 2024-03-07T17:19:16Z |
| publishDate | 2022-03-01 |
| publisher | Universitas Ahmad Dahlan |
| record_format | Article |
| series | Jurnal Reksa |
| spelling | doaj.art-a495b0ae290f423ca199d9fff4beb93d2024-03-02T21:24:31ZengUniversitas Ahmad DahlanJurnal Reksa2089-65812614-37202022-03-019111010.12928/jreksa.v9i1.48813890The Role of Environmental Performances in Determining Financial Performances through Corporate Social ResponsibilityAlya Susanto0Shiddiq Nur Rahardjo1Universitas DiponegoroUniversitas DiponegoroThis study was conducted to analyze the effect of environmental performance on financial performance with CSR disclosure as an intervening variable. The environmental performance was measured by using PROPER score, CSR disclosure was measured by the Global Reporting Initiative index, and financial performance was measured by using earning per share. Using purposive sampling method, this research took 89 samples from manufacturing companies listed in the Indonesia Stock Exchange that were granted PROPER by the Ministry of Environment and Forestry within the years of 2017-2019. The secondary data documented from companies' annual reports were used to test four hypotheses. The tests were conducted by using linnear regression and path analysis. The results of the analysis showed that environmental performance postively effecting CSR disclosure and CSR disclosure financial performance. However, this study did not find any significant effect of environmental performance on financial performance. It did not find CSR reporting's role as an intervening variable is unable to affect the environmental performance's impact towards financial performance.http://journal2.uad.ac.id/index.php/reksa/article/view/4881environmental performance csr reportingfinancial performance |
| spellingShingle | Alya Susanto Shiddiq Nur Rahardjo The Role of Environmental Performances in Determining Financial Performances through Corporate Social Responsibility Jurnal Reksa environmental performance csr reporting financial performance |
| title | The Role of Environmental Performances in Determining Financial Performances through Corporate Social Responsibility |
| title_full | The Role of Environmental Performances in Determining Financial Performances through Corporate Social Responsibility |
| title_fullStr | The Role of Environmental Performances in Determining Financial Performances through Corporate Social Responsibility |
| title_full_unstemmed | The Role of Environmental Performances in Determining Financial Performances through Corporate Social Responsibility |
| title_short | The Role of Environmental Performances in Determining Financial Performances through Corporate Social Responsibility |
| title_sort | role of environmental performances in determining financial performances through corporate social responsibility |
| topic | environmental performance csr reporting financial performance |
| url | http://journal2.uad.ac.id/index.php/reksa/article/view/4881 |
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