Sindy Firantia Dewi, Ade Imam Muslim
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引用次数: 0

摘要

本研究旨在探讨企业社会责任、绿色会计与财务绩效之关系。本研究是一种定量研究,研究方法采用描述法和验证法。本研究的对象是2015-2019年在IDX上市的制造业公司。观察资料共130份,采用目的抽样法确定,资料采用面板资料分析。结果表明,企业社会责任和绿色会计对财务绩效同时具有显著影响。部分企业社会责任的履行对财务绩效没有显著影响,而绿色会计对财务绩效有显著的负向影响。
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Pengaruh Penerapan Corporate Social Responsibility (CSR) dan Green Accounting Terhadap Kinerja Keuangan
This research aims to investigate the effect of the Corporate Social Responsibility, green accounting, and financial performance. This research is a type of quantitative research with the research method used is descriptive and verification methods. The population in this study were manufacturing companies listed on the IDX for the year 2015-2019. Total of observation was 130 data which were determined using purposive sampling method and data were analyzed using panel data. The results showed the Corporate Social Responsibility and Green Accounting have a significant effect simultaneously on financial performance. Partially the implementation of Corporate Social Responsibility have no a significance effect on financial performance, while Green Accounting have a negative and significant effect on financial performance.
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