Environmental dan Sustainability: Dampak Terhadap Kinerja Perusahaan

Airlin Permata, Andrik Gastri, Lingkungan Iso Kinerja Keberlanjutan, Tata Kelola, Kinerja Perusahaan, Perusahaan
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Abstract

This study examines and identifies the impact of Sustainability Performance and ISO 14001 on the Company Performance of infrastructure sector companies listed on the IDX. Data is collected from the company's annual report and sustainability report. Approach A quantitative approach is used to collect relevant data from the entire population of 63 companies listed on the Indonesia Stock Exchange. After purposive sampling, 56 listed companies were finally considered. The authors measured Company Performance using Tobin's Q. After collecting the data, the authors analyzed it with multiple linear regression and MRA. The findings reveal the significant negative impact of Sustainability Performance and ISO 14001 on Company Performance. Furthermore, the variable Corporate Governance is proven not to moderate between Sustainability Performance and ISO 14001 on Company Performance
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环境与可持续性:对公司业绩的影响
本研究探讨并确定了可持续发展绩效和 ISO 14001 对在 IDX 上市的基础设施行业公司业绩的影响。数据收集自公司年度报告和可持续发展报告。方法 采用定量方法从印度尼西亚证券交易所的 63 家上市公司中收集相关数据。经过有目的的抽样调查,最终确定了 56 家上市公司。收集数据后,作者使用多元线性回归和 MRA 对数据进行了分析。研究结果表明,可持续发展绩效和 ISO 14001 对公司绩效有明显的负面影响。此外,公司治理变量被证明在可持续发展绩效和 ISO 14001 对公司绩效之间没有调节作用。
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