Pengaruh Eco-Control, Environmental Performance, dan Corporate Social Responsibility terhadap Kinerja Keuangan perusahaan sub sektor makanan dan minuman di Bursa Efek Indonesia tahun 2019-2021
Abstract
This study aims to test and analyse the effect of eco-control, environmental performance, corporate social responsibility on the financial performance of food and beverage sub-sector companies on the Indonesia Stock Exchange in 2019-2021. In the food and beverage sub-sector, since the pandemic took place until the beginning of 2021 it has still been able to consistently provide positive growth even though it is still limited and not too high. So far, environmental responsibility has been considered an ignored burden because companies have to incur certain costs to prevent environmental damage such as research costs on raw materials, waste management costs and so on. As a result, consumers do not get product satisfaction, excessive waste disposal and environmental conservation are not considered. The poor image of the company, which often appears in the mass media, clearly does not support the smooth operation of the company and is counter-productive to efforts to increase productivity and profits. It is now increasingly recognised that companies will not be able to continue to grow, if they do not care about the situation and conditions of the social environment in which the business runs. This research uses quantitative research with the sample used is 30 respondents. The data analysis method uses multiple linear regression. Purposive sampling was used as a sampling method. The conclusion of this study is that partially eco-control has a significant positive effect on financial performance, environmental performance has a negative and insignificant effect on financial performance, corporate social responsibility has a positive and insignificant effect on financial performance and eco-control, environmental performance, and corporate social responsibility together (simultaneously) have a positive and significant effect on financial performance.
Keywords : Environmental Control, Environmental Performance, Corporate Social Responsibility, Financial Performance
References
Burhany, D. I., Novianty, I., Suwondo, S., Akuntansi, J., & Bandung, N. (2021). Pengukuran Kinerja Lingkungan dengan Sustainability Balanced Scorecard: Seimbang, Komprehensif, dan Strategis. Jurnal Riset Akuntansi Dan Keuangan, 9(1), 149–164. https://doi.org/10.17509/jrak.v9i1.26296
Dwi Ariyani, A., & Supriyono, R. A. (2022). ECO-CONTROL DAN NILAI PERSONAL MANAJEMEN TERHADAP KINERJA LINGKUNGAN. Jurnal Ilmiah MEA (Manajemen, Ekonomi, Dan Akuntansi, 6(2), 2022.
Fatahillah Akbar, K., & Dewayanto, T. (2022). ANALISIS PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PERUSAHAAN DENGAN EFEK MODERASI MANAJEMEN LABA. DIPONEGORO JOURNAL OF ACCOUNTING, 11(1), 1–14. http://ejournal-s1.undip.ac.id/index.php/accounting
Hanif, A., Fitriyah, H., & Febriansah, R. E. (2020). PERAN ENVIRONMENTAL PERFORMANCE TERHADAP KINERJA PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MEDIASI. JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi), 6(2), Inpress. https://doi.org/10.34204/jiafe.v6i2.2264
Hidayat, I., Ismail, T., Taqi, M., & Yulianto, A. S. (2023). The Effects of Environmental Cost, Environmental Disclosure and Environmental Performance on Company Value with an Independent Board of Commissioners as Moderation. International Journal of Energy Economics and Policy, 13(3), 367–373. https://doi.org/10.32479/ijeep.14159
Istiqomah, L., Abbas, D. S., Hidayat, I., & Santoso, S. B. (2022). Pengaruh Eco-control, Ukuran Perusahaan, dan Environmental Performance Terhadap Pengungkapan Corporate Social Responsibility (Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2016-2021). Jurnal Riset Ilmu Akuntansi, 1(4), 56–70.
Kusumaputri, N. S., & Mimba, N. P. S. H. (2021). Ukuran Perusahaan, Good Corporate Governance, Eco-Control dan Luas Pengungkapan Corporate Social Responsibilty. E-Jurnal Akuntansi, 31(7), 1798. https://doi.org/10.24843/eja.2021.v31.i07.p15
Massubagiyo, S. A., & Widyawati, D. (2022). PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PERUSAHAAN. Jurnal Ilmu Dan Riset Akuntansi, 11(5), 1–19.
Parwata, N. T., & Anggara, I. W. G. W. P. (2022). Pengaruh Pengungkapan Corporate Social Responsibility dan Good Corporate Governance Terhadap Nilai Perusahaan. Jurnal Ilmiah Komputerisasi Akuntansi, 15(2), 540–557. http://journal.stekom.ac.id/index.php/kompak■page540
Putri, N. H., & Rosdiana, Y. (2022). Pengaruh Pengungkapan Corporate Social Responsibility terhadap Kinerja Keuangan Perusahaan selama Pandemi Covid-19. Jurnal Riset Akuntansi, 1(2), 92–99. https://doi.org/10.29313/jra.v1i2.516
Renaldo, N., Sevendy, T., & Simatupang, H. (2022). THE ROLE OF ENVIRONMENTAL ACCOUNTING IN IMPROVING ENVIRONMENTAL PERFORMANCE THROUGH CSR DISCLOSURE. Business Management and Accounting (ICOBIMA), 1(1), 17–23.
Saputra, I. (2020). THE INFLUENCE OF ENVIRONMENTAL PERFORMANCE, ORGANIZATIONAL REPUTATION, ENVIRONMENTAL DISCLOSURE AND ENVIRONMENTAL STRATEGY ON BUSSINESS PERFORMANCE. International Journal of Contemporary Accounting, 2(2), 173–190. https://doi.org/10.25105/ijca.v2i2.8273
Sari, N., & Asrori, A. (2022). Pengaruh Kinerja Lingkungan dan Pengungkapan Lingkungan Terhadap Kinerja Ekonomi dengan Ukuran Perusahaan Sebagai Variabel Moderasi. Permana : Jurnal Perpajakan, Manajemen, Dan Akuntansi, 14(1), 125–139. https://doi.org/10.24905/permana.v14i1.205
Suaidah, Y. M., Ayuprilia, C., Putri, K., Pgri, S., & Jombang, D. (2020). Pengaruh Kinerja Lingkungan Dan Corporate Social Responsibility Terhadap Kinerja Keuangan Perusahaan. Jurnal Riset Akuntansi & Keuangan Dewantara, 3(2), 101–109. http://ejournal.stiedewantara.ac.id/index.php/JAD/issue/view/54
Susanto, A., & Rahardjo, S. N. (2022). The Role of Environmental Performances in Determining Financial Performances through Corporate Social Responsibility. Jurnal REKSA: Rekayasa Keuangan, Syariah Dan Audit, 9(1), 1–10. https://doi.org/10.12928/jreksa.v9i1.4881
Copyright (c) 2024 Marcella Chandra, Yeni Ariesa, Violetta Nathalia, Gilbert Adryan Leonardo, Juli Meliza
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
