Kompartemen : Jurnal Ilmiah Akuntansi
KOMPARTEMEN, Vol. 19 No.1, Maret 2021

PENGARUH KINERJA LINGKUNGAN TERHADAP CORPORATE FINANCIAL PERFORMANCE DENGAN CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE SEBAGAI VARIABEL INTERVENING

Riska Rusmaningsih (Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta)
Iwan Setiadi (Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta)

Article Info

Publish Date
07 Sep 2021

Abstract

This study aims to analyze the effect of environmental performance on Corporate Financial Performance (CSP) with Corporate Social Responsibility Disclosure (CSRD) as an intervening variable. With the number of research samples as many as 60 samples who were determined by the purposive sampling method. Tests were carried out using the path analysis test. The results of this study indicate that environmental performance affects CFP, environmental performance affects CSRD, CSRD affects CFP, and environmental performance affects CFP without going through the CSRD.

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Journal Info
Kompartemen : Jurnal Ilmiah Akuntansi
Website

Abbrev

kompartemen

Publisher

Universitas Muhammadiyah Purwokerto

Subject

Economics, Econometrics & Finance

Description

Kompartemen: Jurnal Ilmiah Akuntansi is a scientific journal published by Faculty of Economics and Business, Universitas Muhammadiyah Purwokerto as a medium of accounting research, along with its ...