sparta, sparta (2022) Pengaruh Kinerja Lingkungan terhadap Corporate Social Responsibility (CSR) Disclosure dan Kinerja Keuangan dengan Good Corporate Governance Sebagai Variabel Moderating pada Perusahaan Tambang yang Terdaftar Di Bursa Efek Indonesia Periode 2017 - 2021. In: Membangun Digital Talent dan Low Carbon Economy untuk Keuangan Berkelanjutan. STIE INDONESIA BANKING SCHOOL, jakarta, pp. 1-19. ISBN 9786239855017
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Abstract
This study aims to analyze the ef ect of environmental performance on Corporate Social Responsibility Disclosure (CSRD) and financial performance by using the moderating variable of Good Corporate Governance. The population of this study are mining companies listed on the Indonesia Stock Exchange in 2017 - 2021. This study uses quantitative research methods that use financial statements, company annual reports and use proper as secondary data. Purposive sampling technique was also used as a sample selection technique, while in the data analysis section, the classical assumption test was carried out. To test the hypothesis using a simple regression method where the output produced by this study will show that: (1) Environmental Performance has a positive ef ect on Corporate Social Responsibility Disclosure, (2) Environmental Performance has a positive ef ect on Financial Performance, (3) Good corporate governance strengthens the influence of performance environment on the company's financial performance and (4) Good Corporate Governance strengthens the influence of environmental performance on Corporate Social Responsibility Disclosure
| Item Type: | Book Section |
|---|---|
| Uncontrolled Keywords: | Kinerja Lingkungan; Corporate Social Responsibility (CSR) Disclosure; Kinerja Keuangan; Good Corporate Governance (GCG). |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Prodi S1 Akuntansi |
| Depositing User: | Sparta Sparta |
| Date Deposited: | 19 Aug 2022 04:07 |
| Last Modified: | 21 Aug 2022 07:11 |
| URI: | http://repository.ibs.ac.id/id/eprint/5151 |
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