文章基本信息

标题：PENGARUH KINERJA LINGKUNGAN TERHADAP CORPORATE FINANCIAL PERFORMANCE DENGAN CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE SEBAGAI VARIABEL INTERVENING
本地全文：下载
作者：Riska Rusmaningsih ; Iwan Setiadi
期刊名称：Kompartemen: Jurnal Ilmiah Akuntansi
印刷版ISSN：1693-1084
电子版ISSN：2579-8928
出版年度：2021
卷号：19
期号：1
页码：25-40
DOI：10.30595/kompartemen.v19i1.11219
语种：English
出版社：Universitas Muhammadiyah Purwokerto
摘要：This study aims to analyze the effect of environmental performance on Corporate Financial Performance (CSP) with Corporate Social Responsibility Disclosure (CSRD) as an intervening variable. With the number of research samples as many as 60 samples who were determined by the purposive sampling method. Tests were carried out using the path analysis test. The results of this study indicate that environmental performance affects CFP, environmental performance affects CSRD, CSRD affects CFP, and environmental performance affects CFP without going through the CSRD.