Pengaruh Environmental Performance dan Corporate Social Responsibility Terhadap Financial Performance

(Studi Kasus pada Sektor Industri Barang Konsumsi Manufaktur yang terdaftar di Bursa Efek Indonesia Periode 2018-2022)

Abstract

In carrying out the company's operations, it is important to pay attention to the
impact of the company's operations on the environment and be responsible for the
impacts caused by the operations, this is important to do so that the company is not
only concerned with profit and paying attention to the environment and surrounding
communities. This study aims to determine how environmental performance and
corporate social responsibility affect financial performance in the Manufacturing
Consumer Goods Industry sector companies listed on the Indonesia Stock Exchange
for the 2018-2022 period. The population used in this study are companies in the
manufacturing consumer goods industry sector listed on the Indonesia Stock
Exchange for the period 2018-2022, with the sampling technique used in this study
being purposive sampling with non-probability sampling type, then from the results of
sampling carried out obtained as many as 6 companies or 30 sample data. In analyzing
the data, this research will use multiple linear regression analysis. From the results of
hypothesis testing, it is found that environmental performance affects financial
performance, while corporate social responsibility has no effect on financial
performance.