PENGARUH KINERJA LINGKUNGAN DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2019

Authors

  • Silvia Melina Wati
  • Utpala Rani
  • Nibras Anny Khabibah

Abstract

Abstract
This study aims at analyzing (1) influence of environmental performance on financial
performance of mining companies, (2) influence of Corporate Social Responsibility (CSR) on financial
performance of mining companies. The population of this research were mining companies listed in
Bursa Efek Indonesia in the period of 2015-2019. The research sample obtained as many as 22
companies through purposive sampling method. The data were analyzed by multiple linear regression
analysis method. The results found that environmental performance has positive effect on financial
performance as measured by ROA, while environmental performance on financial performance
measured by ROE has no effect (2) corporate social responsibility has positive effect on financial
performance.
Keywords: Environmental performance, Corporate Social Responsibility, and Financial
Performance
Abstrak
Penelitian ini bertujuan untuk mengetahui (1) pengaruh kinerja lingkungan terhadap kinerja
keuangan perusahaan pertambangan yang terdaftar di BEI tahun 2015-2019 (2) pengaruh corporate
social responsibility (CSR) terhadap kinerja keuangan perusahaan pertambangan yang terdaftar di BEI.
Populasi penelitian ini adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia Tahun
2015-2019. Sampel penelitian diperolah sebanyak 22 perusahaan melalui metode purposive sampling.
Teknik analisis data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian
menunjukkan bahwa (1) kinerja lingkungan berpengaruh terhadap kinerja keuangan yang diukur
dengan ROA, sedangkan kinerja lingkungan terhadap kinerja keuangan yang diukur dengan ROE tidak
memiliki pengaruh (2) corporate social responsibility berpengaruh terhadap kinerja keuangan.
Kata Kunci: Kinerja Lingkungan, CSR, Kinerja Keuangan

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Published

2022-01-26

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