Pengaruh CSR Disclosure dan Kinerja Lingkungan pada Kinerja Keuangan dengan Kepemilikan Asing sebagai Pemoderasi
Abstract
Issues related to environmental aspects really need to considered to improve financial performance. The purpose of this study was to determine how the influence of CSR disclosure and environmental performance on financial performance moderated by foreign ownership. This research was conducted on companies that are members of the SRI-KEHATI Index of the BEI for the period 2017-2020. The number of samples using purposive sampling technique as many as 12 companies with 48 observations. Data collection was carried out using the non-participant observation method. The analytical techniques used are descriptive statistics, classical assumptions, and moderated regression analysis (MRA). The test results show that CSR disclosure has a positive effect on financial performance. Environmental performance has a positive effect on financial performance. Foreign ownership can moderate the effect of CSR disclosure and environmental performance on financial performance.
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References
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Bagh, T., Khan, M. A., Azad, T., & Atif Khan, M. (2017). The Corporate Social Responsibility and Firms’ Financial Performance: Evidence from Financial Sector of Pakistan. International Journal of Economics and Financial Issues, 7(2), 301–308. http:www.econjournals.com
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Boakye, D. J., Tingbani, I., Ahinful, G. S., & Nsor-Ambala, R. (2021). The relationship between environmental management performance and financial performance of firms listed in the Alternative Investment Market (AIM) in the UK. Journal of Cleaner Production, 278, 124034. https://doi.org/10.1016/j.jclepro.2020.124034
Cahyani Prastuti, M., & Budiasih, I. G. A. N. (2019). Pengaruh Corporate Social Responsibility dan Intellectual Capital Pada Kinerja Keuangan. E-Jurnal Akuntansi, 27(2), 1365–1393. https://doi.org/10.24843/eja.2019.v27.i02.p20
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Elkington, J. (1998). Partnerships from cannibals with forks: The triple bottom line of 21st-century business. Environmental Quality Management, 8(1), 37–51. https://doi.org/10.1002/tqem.3310080106
Fitriani, Anis. (2013). Pengaruh Kinerja Lingkungan dan Biaya Lingkungan terhadap Kinerja Keuangan pada BUMN. Jurnal Ilmu Manajemen (JIM), 1(1), 137–148.
Freeman, R. E., & Dmytriyev, S. (2017). Corporate Social Responsibility and Stakeholder Theory: Learning From Each Other. Symphonya. Emerging Issues in Management, 1, 7–14. https://doi.org/10.4468/2017.1.02freeman.dmytriyev
Galant, A., & Cadez, S. (2017). Corporate social responsibility and financial performance relationship: A review of measurement approaches. Economic Research-Ekonomska Istrazivanja , 30(1), 676–693. https://doi.org/10.1080/1331677X.2017.1313122
Garanina, T., & Aray, Y. (2021). Enhancing CSR disclosure through foreign ownership, foreign board members, and cross-listing: Does it work in Russian context? Emerging Markets Review, 46(February 2020), 100754. https://doi.org/10.1016/j.ememar.2020.100754
Hang, T. T. T., & Ngoc, B. T. (2018). Effect of Corporate Social Responsibility Disclosure on Financial Performance. Asian Journal of Finance & Accounting, 10(1), 40. https://doi.org/10.5296/ajfa.v10i1.12592
Horváthová, E. (2010). Does environmental performance affect financial performance? A meta-analysis. Ecological Economics, 70(1), 52–59. https://doi.org/10.1016/j.ecolecon.2010.04.004
Ifada, L. M., Indriastuti, M., Ibrani, E. Y., & Setiawanta, Y. (2021). Environmental Performance and Environmental Disclosure: The Role of Financial Performance. Journal of Asian Finance, Economics and Business, 8(4), 349–362. https://doi.org/10.13106/jafeb.2021.vol8.no4.0349
Janiartini, A., & Syafruddin, M. (2020). Pengaruh Tanggungjawab Sosial Perusahaan Terhadap Kinerja Keuangan Dengan Tata Kelola Perusahaan Sebagai Variabel Moderasi. Diponegoro Journal of Accounting, 9(4), 1–10.
Jatmiko, D. P., & Hidayat, S. (2017). Effects of Corporate Social Responsibility Disclosure and Environmental Performance to Financial Performance in Indonesia Stock Exchange. International Journal of Management and Commerce Innovations, 4(2), 617–628.
Khairiyani, K., Mubyarto, N., Mutia, A., Zahara, A. E., & Habibah, G. W. I. A. (2019). Kinerja Lingkungan Terhadap Kinerja Keuangan Serta Implikasinya Terhadap Nilai Perusahaan. ILTIZAM Journal of Shariah Economic Research, 3(1), 41. https://doi.org/10.30631/iltizam.v3i1.248
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Lingga, V. P., & Wirakusuma, M. G. (2019). Pengaruh Corporate Social Responsibility pada Nilai Perusahaan dengan Kinerja Lingkungan Sebagai Pemoderasi. E-Jurnal Ekonomi Dan Bisnis Universitas Udayana, 4, 413. https://doi.org/10.24843/eeb.2019.v08.i04.p05
Lu, L. W., & Taylor, M. E. (2018). A study of the relationships among environmental performance, environmental disclosure, and financial performance. Asian Review of Accounting, 26(1), 107–130. https://doi.org/10.1108/ARA-01-2016-0010
Mahrani, M., & Soewarno, N. (2018). The effect of good corporate governance mechanism and corporate social responsibility on financial performance with earnings management as mediating variable. Asian Journal of Accounting Research, 3(1), 41–60. https://doi.org/10.1108/ajar-06-2018-0008
Manrique, S., & Martí-Ballester, C. P. (2017). Analyzing the effect of corporate environmental performance on corporate financial performance in developed and developing countries. Sustainability (Switzerland), 9(11). https://doi.org/10.3390/su9111957
Mariyantini, N. L. P. N., & Putri, I. G. A. M. A. D. (2018). Pengaruh CSR dan Intellectual Capital Pada Kinerja Keuangan Perbankan Yang Terdaftar di BEI Periode 2013-2016. E-Jurnal Akuntansi Universitas Udayana, 23(2), 1171–1200.
Matei, F. B., Boboc, C., & Ghiță, S. (2021). The relationship between corporate social responsibility and financial performance in romanian companies. Economic Computation and Economic Cybernetics Studies and Research, 55(3), 297–314. https://doi.org/10.24818/18423264/55.3.21.19
Meiyana, Aida; Aisyah, M. N. (2019). Pengaruh Kinerja Lingkungan, Biaya Lingkungan, Dan Ukuran Perusahaan Terhadap Kinerja Keuangan Dengan Corporate Social Responsibility Sebagai Variabel Intervening ( Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2014. Jurnal Nominal, VIII(1), 1–18.
Mohammed, N. A., Saheed, Z., & Oladele, O. K. (2016). Corporate Social Responsibility Disclosure and Financial Performance of Listed Manufacturing Firms in Nigeria. Research Journal of Finance and Accounting, 7(4), 47–58.
Mousa, et. al., G. A. (2015). Legitimacy Theory and Environmental Practices: Short Notes. International Journal of Business and Statistical Analysis, 2(1), 41–53. https://doi.org/10.12785/ijbsa/020104
N. Purawan, M. W. (2020). Pengaruh Pengungkapan Corporate Social Responsibility Pada Nilai Perusahaan Dengan Kinerja Lingkungan Sebagai Pemoderasi. E-Jurnal Akuntansi Universitas Udayana, 30(2), 447–459.
Nor, N. M., Bahari, N. A. S., Adnan, N. A., Kamal, S. M. Q. A. S., & Ali, I. M. (2016). The Effects of Environmental Disclosure on Financial Performance in Malaysia. Procedia Economics and Finance, 35(October 2015), 117–126. https://doi.org/10.1016/s2212-5671(16)00016-2
Paramita. Silvia, A. C. (2013). Determinan dan Konsekuensi Investasi Lingkungan: Studi Empiris Pada Perusahaan yang Memperoleh Penilaian PROPER. Diponegoro Journal of Accounting, 2(1987), 1–13.
Parengkuan, W. (2017). Pengaruh Corporate Social Responsibility(Csr) Terhadap Kinerja Keuangan Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Melalui Pojok Bursa Feb €“ Unsrat. Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 5(2), 564–571. https://doi.org/10.35794/emba.v5i2.15726
Partalidou, X., Zafeiriou, E., Giannarakis, G., & Sariannidis, N. (2020). The effect of corporate social responsibility performance on financial performance: the case of food industry. Benchmarking, 27(10), 2701–2720. https://doi.org/10.1108/BIJ-11-2019-0501
Putra, A. G. T. D., & Wirakusuma, M. G. (2017). Pengaruh Corporate Social Responsibility Disclosure Terhadap Harga Saham. E-Jurnal Akuntansi Universitas Udayana, 19(3), 1719–1746. https://ojs.unud.ac.id/index.php/Akuntansi/article/view/22432
Rakhiemah, A. N., & Agustia, D. (2012). Pengaruh Kinerja Lingkungan terhadap Corporate Social Responsibility (CSR) Disclosure dan Kinerja Finansial Perusahaan Manufaktur yang Terdaftar di Indonesia. Universitas Airlangga, 1–31.
Rusmaningsih, R., & Setiadi. (2021). Pengaruh Kinerja Lingkungan Terhadap Corporate Financial Performance Dengan Corporate Social Responsibility Disclosure Sebagai Variabel Intervening. Jurnal Ilmiah Akuntansi, 19(1), 25. https://doi.org/10.30595/kompartemen.v19i1.11219
Sari, K. C., & Azizah, D. F. (2019). Pengaruh Corporate Social Responsibility (CSR) Terhadap Kinerja Keuangan Perusahaan (Studi Pada Sektor Agrikultur yang Terdaftar di Bursa Efek Indonesia Periode 2016-2018). Jurnal Administrasi Bisnis (JAB), 73(1), 178–186.
Sari, R. (2020). Pengaruh Kepemilikan Asing Dan Leverage Terhadap Kinerja Keuangan. Balance : Jurnal Akuntansi Dan Bisnis, 5(1), 64–70. https://doi.org/10.32502/jab.v5i1.2459
Siregar, I. F., Rasyad, R., & Zaharman. (2019). Pengaruh Implikasi Biaya lingkungan dan Kinerja Lingkungan Terhadap Kinerja Keuangan Perusahaan Pertambangan Umum Kategori PROPER. Jurnal Ekonomi Dan Bisnis Dharma Andalas, 21(2), 198–209.
Sofyan, M. (2019). Analysis Financial Performance Of Rural Banks In Indonesia. International Journal of Economics, Business and Accounting Reserach (IJEBAR), 2019(3 (3)), 255–262.
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Published
2024-09-12
How to Cite
SARI, Wayan Mila Cahya; BUDIASIH, I Gusti Ayu Nyoman.
Pengaruh CSR Disclosure dan Kinerja Lingkungan pada Kinerja Keuangan dengan Kepemilikan Asing sebagai Pemoderasi.
E-Jurnal Akuntansi, [S.l.], v. 34, n. 8, sep. 2024.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/84788>. Date accessed: 14 nov. 2024.
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