5.png){kind=logo}
PENGARUH KINERJA LINGKUNGAN, KEPEMILIKAN SAHAM PUBLIK, PUBLIKASI CSR, UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN
Abstract
This study aims to examine the effect of Environmental Performance, Public Share Ownership, CSR Publications, Company Size on Financial Performance (Case Study on Manufacturing Companies on the Indonesia Stock Exchange in 2017-2019). This type of research is associative research which aims to determine the relationship between two or more variables. The type of data used in this study is quantitative data using secondary data. The sampling technique used in this study was purposive sampling so that the number of samples used in this study was 117. While the data processing in this study was carried out using multiple regression using SPSS. The results of this study indicate that environmental performance, public share ownership, CSR publications and company size simultaneously have no effect on financial performance. Partially, public share ownership and CSR publications have an effect on financial performance. Environmental performance and company size have no effect on financial performance. The implication of this research is that for further research, financial performance should be used as a proxy for return on assets and for environmental performance variables using an index because there are indications that it has an effect on financial performance.
Keywords
Full Text:
PDF (Bahasa Indonesia)References
Ali, Mohammad. 2019. Pengaruh Kepemilikan Institusional, Kepemilikan Saham Publik, Umur Perusahaan, Dan Ukuran Perusahaan Terhadap Profitabilitas Dengan Jumlah Bencana Alam Sebagai Moderasi. Jurnal Magister Akuntansi Trisakti Vol.6 No.1 Februari 2019
Cong, Yu and Freedman M. 2011. Corporate Governance and Environmental Performance and Disclosure. Advances in Accounting, Incorporating Advances in International Accounting Journal. Vol. 27, pp. 223-232.
Fitriani, Anis. 2013. Pengaruh Kinerja Lingkungan Dan Biaya Lingkungan Terhadap Kinerja Keuangan Pada BUMN. Jurnal Ilmu Manajemen Volume 1 Nomor 1 Januari 2013. Universitas Negeri Surabaya. SurabayaImam. 2016. Aplikasi Analisis Multivariate Dengan Program SPSS 23. Edisi 8. Badan PenerbitUniversitasDiponogoro. Semarang.
Gitundu, E. W., Kiprop, S. K., Kibet, L. K., & Sifunjo. 2016. The influence of ownership structure on financial performance of privatized companies in Kenya. African Journal of Business Management, Vol. 10(4), pp. 75-88, 28 February, 2016
Harahap, Nurlaila, Harmain, Hendra, Siregar, Saparudin, Maharani, Nova.2017. Pengaruh Islamic Social Reporting (ISR), Umur Perusahaan Dan Kepemilikan Saham Publik Terhadap Profitabilitas (R)OA) Pada Perusahaan Yang Terdaftar Di Jakarta Islamic Index (JII) TAHUN 2010-2014. KITABAH: Volume 1. No. 1 Januari – Juni
Jensen, M C., 1986. Agency Cost of Free Cash Flow, Corporate Finance, andTakeover.American Economics Review. Vol 76. pp. 323-339.
Jensen, Michael C. And William H. Meckling. 1976. Theory Of The Firm: Managerial Behavior, Agency Costs And Ownership Structure. Journal Of Financial Economics 3 (1976) 305-360. Q North-Holland Publishing Company.
Kusumo, Candra Yuwono, Darmawan, Ari.2018. Pengaruh Perputaran Modal Kerja, Ukuran Perusahaan, Dan Diversifikasi Terhadap Profitabilitas (Studi pada Perusahaan food and beverage yang terdaftar di BEI periode 2013 – 2016). Jurnal Administrasi Bisnis (JAB)|Vol. 57 No. 1 April
Mariani, Desi. 2017. Pengaruh Penerapan Green Accounting, Kepemilikan Saham Publik, Publikasi CSR Terhadap Pengungkapan CSR Dengan Kinerja Keuangan Sebagai Variabel Intervening. Jurnal Akuntansi dan Keuangan Vol.6 No.2, Hal 1-20.
Minimol, dan Makesh K.G. 2014. Green Accounting and Reporting Practices Among Indian Corporates. Asia Pacific Journal of Research. Vol.1. No.14. Hal. 1-15.
Orlitzky, MFL Schimidt dan SL Rynes. 2003. Corporate Social and Financial Performance: A Metaanalysis, Organization Studies,24(3): 403-441
Pratiwi, Anggaraeni Eka dan Ardini, Lilis.2019. Pengaruh Perputaran Modal Kerja, Ukuran Perusahaan, Leverage Dan Perputaran Piutang Terhadap Profitabilitas. Jurnal Ilmu dan Riset Akuntansi : Volume 8, Nomor 3, Maret
Purba. 2004. Pengaruh Proporsi Saham Publik Terhadap Kinerja Perusahaan. Jurnal Ilmiah Ranggading Vol 4 No. 2 Oktober 2004: 109 – 116
Purnamasari DA, Fitria A. 2015. Pengaruh Perputaran Piutang dan Ukuran Perusahaan Terhadap Profitabilitas Perusahaan Kimia. Jurnal Ilmu dan Riset Sekolah Tinggi Ilmu Ekonomi Indonesia (STESIA) Surabaya Vol. 4 No.8
Putra, A.A. Wela Yulia dan Badjra, Ida bagus.2015. Pengaruh Leverage, Pertumbuhan Penjualan Dan Ukuran Perusahaan Terhadap Profitabilitas. E-Jurnal Manajemen Unud, Vol. 4, No. 7
Scott, William R. 2014. Financial Accounting Theory. Fourth Edition. Usa Prentice Hall, Inc.
Sugiyono. 2016. Metode Penelitian Kuantitatif, Kualitatif Dan R&D. Alfabeta. Bandung.
Wikardi, Lucya Dewi, Wiyani, Natalia Titik.2017. Pengaruh Debt to Equity Ratio, Firm Size, Inventory Turnover, Assets Turnover dan Pertumbuhan Penjualan Terhadap Profitabilitas (Studi Kasus Pada Industri Makanan dan Minuman yang Terdaftar di BEI Periode 2011-2015). Jurnal Online Insan Akuntan E-ISSN: 2528-0163; 99 – 118
http://www.idx.co.id
http://www.sahamok.com
http://www.wordpress.com
DOI: https://doi.org/10.32528/jiai.v7i1.7538
Refbacks
- There are currently no refbacks.
Copyright (c) 2022 JIAI (Jurnal Ilmiah Akuntansi Indonesia)
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
View My Stats