The Influence of Corporate Social Responsibility and Environmental Performance on Financial Performance (Study of Manufacturing Companies in the Food and Beverage Sector on the Indonesia Stock Exchange for the 2019-2021 Period): Pengaruh Corporate Social Responsibility Dan Kinerja Lingkungan Terhadap Kinerja Keuangan (Studi Pada Perusahaan Manufaktur Sektor Makanan Dan Minuman Di Bursa Efek Indonesia Periode 2019-2021)

No Thumbnail Available
Date
Journal Title
Journal ISSN
Volume Title
Publisher
UMSIDA Preprints Server
Abstract
Description
The purpose of this study is to assess the effect of corporate social responsibility on financial performance. Assess the effect of environmental performance on financial performance. This research method uses quantitative methods, the population used for this study takes samples from food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the 2019 - 2021 period, namely as many as 14 companies. The sampling technique used in this research is purposive sampling, ie the sampling is carried out according to the criteria set out in the study in a relevant way according to the research objectives. The results of this study Corporate social responsibility has a negative and significant effect on financial performance. Environmental Performance has a positive and significant effect on financial performance.
Tujuan penelitian ini untuk menilai pengaruh corporate social responsibility terhadap kinerja keuangan. Menilai pengaruh kinerja lingkungan terhadap kinerja keuangan. Metode penelitian ini menggunakan metode kuantitatif, populasi yang digunakan untuk penelitian ini mengambil sampel dari perusahaan makanan dan minuman yang terdaftar pada Bursa Efek Indonesia (BEI) periode 2019 – 2021 yaitu sebanyak 14 perusahaan. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah purposive sampling, yaitu pengambilan sampel dilakukan menurut kriteria yang ditetapkan dalam penelitian dengan cara yang relevan sesuai dengan tujuan penelitian. Hasil dari penelitian ini Corporate social responsibility berpengaruh negatif dan signifikan terhadap kinerja keuangan. Kinerja Lingkungan berpengaruh positif dan signifikan terhadap kinerja keuangan.
Keywords
Corporate Social Responsibility, Environmental Performance, Financial Performance
Citation