ENHANCING FINANCIAL PERFORMANCE THROUGH ENVIRONMENT PERFORMANCE AND CORPORATE SOCIAL RESPONSIBILITY

  • Maya Indriastuti Faculty of Economics, Universitas Islam Sultan Agung (UNISSULA)
  • Naila Najihah Sultan Agung Islamic University

Abstract

This study examined the effect of environmental performance on financial performance with corporate social responsibility as a mediating variable for 234 manufacturing companies listed on the Indonesia Stock Exchange in 2013-2018. Multiple linier regression was used to examine for the effect of environmental performance on financial performance. Sobel test was used to examine for the role of corporate social responsibility as a mediating variable. Results indicate that that environmental performance and corporate social responsibility have a positive effect on financial performance. In addition, corporate social responsibility is able to mediate the effect of environmental performance on financial performance.

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Published
Dec 14, 2020
How to Cite
INDRIASTUTI, Maya; NAJIHAH, Naila. ENHANCING FINANCIAL PERFORMANCE THROUGH ENVIRONMENT PERFORMANCE AND CORPORATE SOCIAL RESPONSIBILITY. TRIKONOMIKA, [S.l.], v. 19, n. 2, p. 70-75, dec. 2020. ISSN 2355-7737. Available at: <https://journal.unpas.ac.id/index.php/trikonomika/article/view/2221>. Date accessed: 22 jan. 2021. doi: http://dx.doi.org/10.23969/trikonomika.v19i2.2221.