Pengaruh CSR Dan Kinerja Keuangan Terhadap Kinerja Lingkungan (Studi Kasus Pada Sektor Makanan Dan Minuman BEI 2021-2023)
DOI:
https://doi.org/10.37888/bjra.v8i2.743Keywords:
CSR, Financial performance, environmental performanceAbstract
The main goal of every company is to maximize profits. To achieve and maintain these performance results, the company will implement a strategy by running optimal performance. In addition to economic and social performance, environmental performance also receives serious attention from the community, where environmental issues are increasingly becoming important things that need to be considered for business sustainability. This study uses CSR and performance as independent variables, environmental performance as a dependent variable and company age as a control variable. Using 48 samples from the food and beverage sector on the IDX, and regression analysis using SPSS. The results of this study, CSR and financial performance do not affect
References
Busch, T., & Hoffmann, V. H. 2011. How hot is your bottom line? Linking carbon and financial performance. Business & Society, 50(2), 233–265.
Harahap, T. I. P. 2019. Pengaruh Pengungkapan CSR Terhadap Kinerja Perusahaan (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2013, 2015, dan 2017). Universitas Diponegoro.jman-upiyptk.org+5
Nurdiana, E., Laksana, A., & Rahmawati, N. A. 2022. Kinerja Industri Makanan dan Minuman serta Kontribusinya terhadap Pertumbuhan Ekonomi di Indonesia. Jurnal Ekonomi dan Kebijakan Pembangunan, 10(1), 35–45.
Mahendra, Mellano dan Abubakar Arif. 2024. Pengaruh Corporate Social Responsibility (CSR), Kinerja Lingkungan, Dan Ukuran Perusahaan Terhadap Kinerja Keuangan Terhadap Perusahaan Consumer Non-Cyclicals Yang Terdaftar Di BEI Tahun 2020 – 2022. Jurnal Ilmiah Wahana Pendidikan
Marthin, Marthen Salindling, Inggit Aklim. 2017. Implementasi Prinsip CSR berdasarkan UU nomor 40 tahun 2007 tentang Perseroan terbatas. Journal of private and commercial law vol. 1 no.1
Shopia Lailatus, dan Nur Anisah. 2020. Kinerja lingkungan dan CSR mempengaruhi profitabilitas peruahaan. Jurnal Riset Akuntansi dan Keuangan Dewantara
Schaltegger, S., & Burritt, R. 2000. Contemporary Environmental Accounting: Issues, Concepts and Practice. Greenleaf Publishing
Stephanus, D. S. (2023). Triple Bottom Line: Toward Business Activities Responsible to Earth, Human, and Business Entity.
Syafirah Nur, Vellisa Nadia, Aulia Winarti, Zul Azmi. 2024. Pemanfaatan Teori Signal dalam bidang Akuntansi: Studi Literatur Review
Wangke, Shinta. 2024. Persepsi CSR sebagai strategi pemasaran. Jurnal Sam Ratulangi Manado
Widarsono. 2015. Pengaruh Profitabilitas, leverage, dan likuiditas terhadap kinerja lingkungan. Jurnal riset akuntansi dan keuangan
