PENGARUH TANGGUNG JAWAB LINGKUNGAN PERUSAHAAN (CER) TERHADAP KINERJA KEUANGAN PERUSAHAAN (CFP) : DENGAN PERATURAN PEMERINTAH DAN SLACK ORGANISASI SEBAGAI MODERASI

SUSANTI, Susi and PRASETYO, Andrian Budi (2019) PENGARUH TANGGUNG JAWAB LINGKUNGAN PERUSAHAAN (CER) TERHADAP KINERJA KEUANGAN PERUSAHAAN (CFP) : DENGAN PERATURAN PEMERINTAH DAN SLACK ORGANISASI SEBAGAI MODERASI. Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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Abstract

This study aims to empirically examine the effect of corporate environmental responsibility (CER) on corporate financial performance (CFP) and the moderating influence of government regulations and organizational slack. This research is based on agency theory and institutional theory. The population in this study consisted of energy-intensive companies listed on the Indonesia Stock Exchange in 2014-2016. This study used a purposive sampling method, as many as 145 companies as the final sampling number. The company's environmental responsibility is measured by the GRI index which is composed of 8 points containing 38 items, while the company's financial performance uses the value of ROA one year later, namely 2015-2017. This study uses a multiple regression analysis model in testing hypotheses. The results of this study indicate that corporate environmental responsibility has a positive effect on the corporate financial performance. In addition, this study also shows that government regulations positively moderate the relationship between corporate environmental responsibility and corporate financial performance. Finally, the results of this study are organizational slack moderating the relationship between corporate environmental responsibility and corporate financial performance.

Item Type:Thesis (Undergraduate)
Additional Information:corporate environmental responsibility, corporate financial performance, government regulations, organizational slack, disclosure of environmental information.
Uncontrolled Keywords:corporate environmental responsibility, corporate financial performance, government regulations, organizational slack, disclosure of environmental information.
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:74357
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:18 Jul 2019 09:50
Last Modified:18 Jul 2019 09:50

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