Pengaruh Kinerja Lingkungan Terhadap Sustainability Report Dengan Kinerja Keuangan Sebagai Variabel Mediasi
Abstract
Sustainability reports play an important role in disclosing information about a company's social and environmental activities in maintaining its sustainability. The aim of this research is to test and analyze the influence of environmental performance on sustainability reports with financial performance as an intervening variable. The population of this research is manufacturing companies listed on the Indonesian Stock Exchange in 2020-2022. By using purposive sampling, 34 companies were obtained that met the criteria, so the total data for this research was 83. The data analysis technique used was linear regression with path analysis. The research results show that environmental performance has no effect on financial performance, financial performance has no effect on the sustainability report, environmental performance has no effect on the sustainability report, and financial performance is unable to mediate the effect of environmental performance on the sustainability report.
Keywords: environmental performance, sustainability report, financial performance
References
Aniswatur, U., & Jannah, R. (n.d.). PENGARUH KINERJA KEUANGAN TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT PADA PERUSAHAAN DI BEI Kurnia Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya.
Dewi Rosaline, V., & Wuryani, E. (2020). Pengaruh Penerapan Green Accounting dan Environmental Performance Terhadap Economic Performance. Jurnal Riset Akuntansi Dan Keuangan, 8(3), 569–578. https://doi.org/10.17509/jrak.v8i3.26158
Dowling, J., & Pfeffer, J. (1975). Organizational Legitimacy: Social Values and Organizational Behavior. The Pacific Sociological Review, 18(1), 122–136. https://doi.org/10.2307/1388226
Indarti, M. G. K., Widiatmoko, J., Badjuri, A., & Ambarwati, T. (2021). JURNAL AKUNTANSI INDONESIA 161 Determinan Konservatisme Akuntansi: Studi Empiris pada Perusahaan Manufaktur di Bursa Efek Indonesia DETERMINAN KONSERVATISME AKUNTANSI: STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA. In Jurnal Akuntansi Indonesia (Vol. 10, Issue 2).
Indriastuti, M., Chariri, A., Fuad, H., Fatchan, A., & Kuncara, W. (2021). The Effect of The Carbon and Environmental The Effect of The Carbon and Environmental Performance on Sustainability Report Performance on Sustainability Report. http://journals.ums.ac.id/index.php/reaksi/index
Latifah, S. W., Rosyid, M. F., Purwanti, L., & Oktavendi, T. W. (2019a). ANALYSIS OF GOOD CORPORATE GOVERNANCE, FINANCIAL PERFORMANCE AND SUSTAINABILITY REPORT. Jurnal Reviu Akuntansi Dan Keuangan, 9(2), 200. https://doi.org/10.22219/jrak.v9i2.8902
Latifah, S. W., Rosyid, M. F., Purwanti, L., & Oktavendi, T. W. (2019b). ANALYSIS OF GOOD CORPORATE GOVERNANCE, FINANCIAL PERFORMANCE AND SUSTAINABILITY REPORT. Jurnal Reviu Akuntansi Dan Keuangan, 9(2), 200. https://doi.org/10.22219/jrak.v9i2.8902
Made, D., Antara, D. J., Asri, G. A. M., Putri, D., Made, N., Ratnadi, D., Gusti, N., & Wirawati, P. (n.d.). Effect of Firm Size, Leverage, and Environmental Performance on Sustainability Reporting. In American Journal of Humanities and Social Sciences Research (Issue 1). www.ajhssr.com
Meiyana, A., & Aisyah, M. N. (2019). PENGARUH KINERJA LINGKUNGAN, BIAYA LINGKUNGAN, DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL INTERVENING. Nominal: Barometer Riset Akuntansi Dan Manajemen, 8(1), 1–18. https://doi.org/10.21831/nominal.v8i1.24495
Nareswari, N., Bramanti, G. W., Gunawan, M. F., Kunaifi, A., & Negoro, N. P. (2022). Descriptive Analysis of Environmental Performance, Sustainability Report, and Access to Finance. https://doi.org/10.2991/aebmr.k.211226.034
Oktaviani, A. A., Herawaty, V., Yohana, Y., & Isnaini, N. (2023). PENTINGNYA LAPORAN KEBERLANJUTAN BAGI PERBANKAN DI INDONESIA. Jurnal Akuntansi Multiparadigma, 14(1). https://doi.org/10.21776/ub.jamal.2023.14.1.13
Rahayudi, A. M. P., & Apriwandi, A. (2023). Kinerja Lingkungan, Biaya Lingkungan dan Kinerja Keuangan. Owner, 7(1), 774–786. https://doi.org/10.33395/owner.v7i1.1334
Simoni, L., Bini, L., & Bellucci, M. (2020). Effects of social, environmental, and institutional factors on sustainability report assurance: evidence from European countries. Meditari Accountancy Research, 28(6), 1059–1087. https://doi.org/10.1108/MEDAR-03-2019-0462
Sudha, S. (2020). Corporate environmental performance–financial performance relationship in India using eco-efficiency metrics. Management of Environmental Quality: An International Journal, 31(6), 1497–1514. https://doi.org/10.1108/MEQ-01-2020-0011
Tokarcikova, E., Kucharcikova, A., & Janosova, P. (2022). The Relationship between Environmental and Economic Aspects for Measuring the Sustainability of the Enterprise: A Case Study of Slovak Manufacturing Enterprises. International Journal of Environmental Research and Public Health, 19(13), 7784. https://doi.org/10.3390/ijerph19137784
Tusiyati, T. (2019). ANALISIS PENGARUH KINERJA LINGKUNGAN DAN KINERJA KEUANGAN TERHADAP PENGUNGKAPAN LAPORAN KEBERLANJUTAN PADA PERUSAHAAN NONKEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA. Jurnal Bina Akuntansi, 6(2), 66–85. https://doi.org/10.52859/jba.v6i2.62
Widiatmoko, J., Indarti, M. G. K., & Ifada, L. M. (2023). How Temporary Book Tax Differences Influence Earning Quality? An Integrated Analysis with Investment Opportunity Set and Human Capital. Jurnal Ilmiah Akuntansi, 8(1), 225–244. https://doi.org/10.23887/jia.v8i1.60842
Widiatmoko, J., & Kentris Indarti, M. G. (2018). Accounting Analysis Journal The Determinans Of Earnings Response Coefficient: An Empirical Study For The Real Estate And Property Companies Listed On The Indonesia Stock Exchange ARTICLE INFO ABSTRACT. Accounting Analysis Journal, 7(2), 135–143. https://doi.org/10.15294/aaj.v7i2.27321
Zainab, A., & Burhany, D. I. (2020). Prosiding The 11 th Industrial Research Workshop and National Seminar Bandung.
Dewi Rosaline, V., & Wuryani, E. (2020). Pengaruh Penerapan Green Accounting dan Environmental Performance Terhadap Economic Performance. Jurnal Riset Akuntansi Dan Keuangan, 8(3), 569–578. https://doi.org/10.17509/jrak.v8i3.26158
Dowling, J., & Pfeffer, J. (1975). Organizational Legitimacy: Social Values and Organizational Behavior. The Pacific Sociological Review, 18(1), 122–136. https://doi.org/10.2307/1388226
Indarti, M. G. K., Widiatmoko, J., Badjuri, A., & Ambarwati, T. (2021). JURNAL AKUNTANSI INDONESIA 161 Determinan Konservatisme Akuntansi: Studi Empiris pada Perusahaan Manufaktur di Bursa Efek Indonesia DETERMINAN KONSERVATISME AKUNTANSI: STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA. In Jurnal Akuntansi Indonesia (Vol. 10, Issue 2).
Indriastuti, M., Chariri, A., Fuad, H., Fatchan, A., & Kuncara, W. (2021). The Effect of The Carbon and Environmental The Effect of The Carbon and Environmental Performance on Sustainability Report Performance on Sustainability Report. http://journals.ums.ac.id/index.php/reaksi/index
Latifah, S. W., Rosyid, M. F., Purwanti, L., & Oktavendi, T. W. (2019a). ANALYSIS OF GOOD CORPORATE GOVERNANCE, FINANCIAL PERFORMANCE AND SUSTAINABILITY REPORT. Jurnal Reviu Akuntansi Dan Keuangan, 9(2), 200. https://doi.org/10.22219/jrak.v9i2.8902
Latifah, S. W., Rosyid, M. F., Purwanti, L., & Oktavendi, T. W. (2019b). ANALYSIS OF GOOD CORPORATE GOVERNANCE, FINANCIAL PERFORMANCE AND SUSTAINABILITY REPORT. Jurnal Reviu Akuntansi Dan Keuangan, 9(2), 200. https://doi.org/10.22219/jrak.v9i2.8902
Made, D., Antara, D. J., Asri, G. A. M., Putri, D., Made, N., Ratnadi, D., Gusti, N., & Wirawati, P. (n.d.). Effect of Firm Size, Leverage, and Environmental Performance on Sustainability Reporting. In American Journal of Humanities and Social Sciences Research (Issue 1). www.ajhssr.com
Meiyana, A., & Aisyah, M. N. (2019). PENGARUH KINERJA LINGKUNGAN, BIAYA LINGKUNGAN, DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL INTERVENING. Nominal: Barometer Riset Akuntansi Dan Manajemen, 8(1), 1–18. https://doi.org/10.21831/nominal.v8i1.24495
Nareswari, N., Bramanti, G. W., Gunawan, M. F., Kunaifi, A., & Negoro, N. P. (2022). Descriptive Analysis of Environmental Performance, Sustainability Report, and Access to Finance. https://doi.org/10.2991/aebmr.k.211226.034
Oktaviani, A. A., Herawaty, V., Yohana, Y., & Isnaini, N. (2023). PENTINGNYA LAPORAN KEBERLANJUTAN BAGI PERBANKAN DI INDONESIA. Jurnal Akuntansi Multiparadigma, 14(1). https://doi.org/10.21776/ub.jamal.2023.14.1.13
Rahayudi, A. M. P., & Apriwandi, A. (2023). Kinerja Lingkungan, Biaya Lingkungan dan Kinerja Keuangan. Owner, 7(1), 774–786. https://doi.org/10.33395/owner.v7i1.1334
Simoni, L., Bini, L., & Bellucci, M. (2020). Effects of social, environmental, and institutional factors on sustainability report assurance: evidence from European countries. Meditari Accountancy Research, 28(6), 1059–1087. https://doi.org/10.1108/MEDAR-03-2019-0462
Sudha, S. (2020). Corporate environmental performance–financial performance relationship in India using eco-efficiency metrics. Management of Environmental Quality: An International Journal, 31(6), 1497–1514. https://doi.org/10.1108/MEQ-01-2020-0011
Tokarcikova, E., Kucharcikova, A., & Janosova, P. (2022). The Relationship between Environmental and Economic Aspects for Measuring the Sustainability of the Enterprise: A Case Study of Slovak Manufacturing Enterprises. International Journal of Environmental Research and Public Health, 19(13), 7784. https://doi.org/10.3390/ijerph19137784
Tusiyati, T. (2019). ANALISIS PENGARUH KINERJA LINGKUNGAN DAN KINERJA KEUANGAN TERHADAP PENGUNGKAPAN LAPORAN KEBERLANJUTAN PADA PERUSAHAAN NONKEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA. Jurnal Bina Akuntansi, 6(2), 66–85. https://doi.org/10.52859/jba.v6i2.62
Widiatmoko, J., Indarti, M. G. K., & Ifada, L. M. (2023). How Temporary Book Tax Differences Influence Earning Quality? An Integrated Analysis with Investment Opportunity Set and Human Capital. Jurnal Ilmiah Akuntansi, 8(1), 225–244. https://doi.org/10.23887/jia.v8i1.60842
Widiatmoko, J., & Kentris Indarti, M. G. (2018). Accounting Analysis Journal The Determinans Of Earnings Response Coefficient: An Empirical Study For The Real Estate And Property Companies Listed On The Indonesia Stock Exchange ARTICLE INFO ABSTRACT. Accounting Analysis Journal, 7(2), 135–143. https://doi.org/10.15294/aaj.v7i2.27321
Zainab, A., & Burhany, D. I. (2020). Prosiding The 11 th Industrial Research Workshop and National Seminar Bandung.
Published
2024-03-07
Section
Articles
Copyright (c) 2024 siti amalia, M. G. K Indarti
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
