JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha
Vol. 11 No. 3 (2020)

Pengaruh Kinerja Lingkungan Dan Kinerja Sosial Terhadap Kinerja Keuangan Dengan Good Corporate Governance Sebagai Variabel Pemoderasi

Luh Alin Kristiani (Universitas Pendidikan Ganesha)
Desak Nyoman Sri Werastuti (Unknown)



Article Info

Publish Date
31 Dec 2020

Abstract

This study aims to determining the effect of environmental performance and social performance toward financial performance with good corporate governance as a moderating variable  at service companies listed on the Indonesia Stock Exchange (IDX) for the period 2014-2018. This research is quantitative research using purposive sampling method. The type of data used in this study is secondary data obtained from annual reports and sustainability reports that are obtained indirectly through intermediaries or internet media. Data analysis in this research uses descriptive analysis, classic assumption test, multiple linear regression analysis, and Moderate Regression Analysis (MRA) using the SPSS 20.0 program. The results showed that; (1) environmental performance influences financial performance; (2) social performance influences financial performance; (3) Good Corporate Governance strengthens the effect of environmental performance on financial performance; (4) Good Corporate Governance weakens the effect of social performance on financial performance.  

Copyrights © 2020






Journal Info

Abbrev

S1ak

Publisher

Subject

Humanities Social Sciences

Description

IMAT ( Jurnal Ilmiah Mahasiswa Akuntansi ) Undiksha provides a medium for disseminating novel articles related to economy and business among international academics, practitioners, regulators, and public. JIMAT accepts articles any research methodology that meet the standards established for ...