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  • 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.
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