Kinerja Lingkungan dan Corporate Social Responsibility Mempengaruhi Profitabilitas Perusahaan

  • Lailatus Shofia
  • Nur Anisah
https://doi.org/10.26533/jad.v3i2.678
Abstract views: 2215 , PDF (Bahasa Indonesia) downloads: 2857

Abstract

This study aims to examine the effect of environmental performance and corporate social responsibility on profitability in manufacturing companies listed on the Indonesian stock exchange in 2016-2019. Environmental performance is measured by the PROPER rating, corporate social responsibility is measured by the ratio of the number of items disclosed by the company with the number of items GRI-G4, profitability is proxied using the Net Profit Margin. formula. This type of research is quantitative. The population in this study were 182 manufacturing companies listed on the Indonesia Stock Exchange in 2016-2019. Based on predetermined criteria, 16 company samples were selected with an observation period of 4 years. Hypothesis testing in this study uses multiple regression analysis techniques. The results of this study indicate that environmental performance, corporate social responsibility have a significant positive effect on profitability.

References

Celvin, H., & Gaol, R. L. (2015). Pengaruh Pengungkapan Corporate Social Responsibility (CSR) terhadap Profitabilitas Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia. Journal JRAK, Vol.1(2), 139–166.

Dewi, K. (2014). Analisa Environmental Cost pada Perusahaan Non-Keuangan yang Terdaftar di Bursa Efek Indonesia Periode 2011, 2012 dan 2013. Binus Business Review, 5(2), 615. https://doi.org/10.21512/bbr.v5i2.1185

Fitriani et al, F. (2014). Pengaruh Kinerja Lingkungan terhadap Profitabilitas dengan Variabel Moderator Pengungkapan Informasi Lingkungan. Proseding Akuntansi,1(40), 21–26. https://doi.org/10.1097/01.blo.0000092968.12414.a8

Hadi. (2011). Corporate Social Responsibility . Yogyakarta: Graha Ilmu.

Lako, A. (2018). Akuntansi Hijau Isu,Teori dan Aplikasi . Jakarta : Salemba Empat.

Nagari et al, P. (2019). Pengaruh Corporate Social Responsibility Terhadap Profitabilitas dan Dampaknya Terhadap Nilai Perusahaan Sektor Pertambangan Di Bursa Efek Indonesia Tahun 2016-2018. Prive, 2(September), 90–105.

Ningtyas, A. A., & Triyanto, D. N. (2017). Pengaruh Kinerja Lingkungan Dan Pengungkapan Lingkungan Terhadap Profitabilitas Perusahaan. Journal of Chemical Information and Modeling, 8(9), 1–58. https://doi.org/10.1017/CBO9781107415324.004

Putri et al, A. M. (2019). Dampak Penerapan Green Accounting Dan Kinerja Lingkungan Terhadap Profitabilitas Perusahaan Manufaktur Di Bursa Efek Indonesia. E-Jurnal Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Islam Malang, 08(01), 1–13.

Rosdwianti et al, M. (2016). Pengaruh Corporate Social Responsibility (CSR) Terhadap Profitabilitas (Studi Empiris pada Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2013). Nominal, Barometer Riset Akuntansi Dan Manajemen, 4(2), 16–22. https://doi.org/10.21831/nominal.v4i2.8002

Saadah, I., & Nurleli. (2013). Kinerja Lingkungam, dan Tingkat Profitabilitas Serta Pengungkapan Informasi Lingkungan Sebagai Variabel Intervening. Journal of Chemical Information and Modeling, 53(9), 1689–1699. https://doi.org/10.1017/CBO9781107415324.004.

Simaremare, H., & Gaol, R. (2018). Pengaruh Corporate Social Responsibility Terhadap Kinerja Keuangan Pada Perusahaan Makanan dan Minuman Yang Terdaftar di Burs Efek Indonesia. Journal JRAK, 4(2), 157–174.

Tahu, G. P. (2019). Pengaruh KInerja LIngkungan Dan Pengungkapan Lingkungan Terhadap KInerja Keuangan (Studi Pada Perusahaan Manufaktur yang Terdaftar di BEI). Jurnal Akuntansi, Audit Dan Sistem Informasi Akuntansi, 3(1), 14–26.

PlumX Metrics

Published
2020-12-18
Issue
Vol. 3 No. 2 (2020): Juli (2020) - Desember (2020)
Section
Section Editor

Authors who publish with this journal agree to the following terms:

  1. Copyright on any article is retained by the author(s).
  2. The author grants the journal, right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work’s authorship and initial publication in this journal.
  3. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal’s published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
  4. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
  5. The article and any associated published material is distributed under the Creative Commons Attribution-ShareAlike 4.0 International License