摘要:This study examined the effect of environmental performance on fnancial performance with corporate social responsibility as a mediating variable for 234 manufacturing companies listed on the Indonesia Stock Exchange in 2013-2018. Multiple linier regression was used to examine for the effect of environmental performance on fnancial performance. Sobel test was used to examine for the role of corporate social responsibility as a mediating variable. Results indicate that that environmental performance and corporate social responsibility have a positive effect on fnancial performance. In addition, corporate social responsibility is able to mediate the effect of environmental performance on fnancial performance.
关键词:fnancial performance;environmental performance;corporate social responsibility;manufacturing companies;multiple linier regression