环境绩效和企业社会责任信息披露对 IDX 上化妆品公司财务绩效的影响

Windah Alfianah, Ryan Kurnia Rizkianto
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引用次数: 0

摘要

本研究的目的是检验和实证分析环境绩效对印尼化妆品公司财务绩效的影响,以及印尼化妆品公司财务绩效的企业社会责任披露的影响。本研究采用定量方法。本研究的主题是2011-2018年期间在印度尼西亚证券交易所上市的化妆品公司。数据以描述性统计的形式呈现,共产生6家公司和36个样本。利用多元线性回归分析进行的研究表明,环境绩效对企业财务绩效有积极的影响,企业社会责任披露对财务绩效有积极的影响,表明企业社会责任是一种透明的行为形式,道德是企业可持续发展的一种形象。企业社会责任可以作为公司未来持续关注可持续发展的一种手段。
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Pengaruh Environmental Performance dan Corporate Social Responsibility Disclosure Terhadap Kinerja Keuangan Pada Perusahaan Kosmetik di BEI
The purpose of this research is to test and analyze empirically influence environmental performance against the financial performance of cosmetics companies in indonesia and the influence of corporate social responsibility disclosure of financial performance cosmetics companies in Indonesia. This research use a quantitative approach. A subject in this research was cosmetics companies listed on the indonesia stock exchange period 2011-2018. Data presented in the form of descriptive statistics and produce 6 company and 36 samples. Research carried out by using multiple linear regression analysis environmental performance has a positive influence on the financial performance of corporations and CSR disclosure have a positive influence on financial performance shows that CSR is a form of transparent form of behavior and ethical was an image of corporate sustainbility .CSR can be used as a company to keep the company going concern sustainability in future.
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