DAMPAK FAKTOR LINGKUNGAN TERHADAP KINERJA KEUANGAN DENGAN UKURAN PERUSAHAAN SEBAGAI MODERATOR STUDI PADA PERUSAHAAN MANUFAKTUR DI INDONESIA TAHUN 2016-2019

Arjun Yusril Muna, NIM.: 16840038 (2023) DAMPAK FAKTOR LINGKUNGAN TERHADAP KINERJA KEUANGAN DENGAN UKURAN PERUSAHAAN SEBAGAI MODERATOR STUDI PADA PERUSAHAAN MANUFAKTUR DI INDONESIA TAHUN 2016-2019. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

The issue of climate change is increasingly becoming the focus of society, especially companies. This issue is very suitable for analyzing the financial performance of companies that target emerging environmental issues. The company's financial performance cannot be separated from several external factors such as the responsibility of corporate social and environmental issues. In addition, the company's reporting on these external issues can influence the stakeholders' decisions towards the company. The purpose of this study was to determine the effect of environmental factors on financial performance moderated by company size in manufacturing companies listed on the Indonesia Stock Exchange in 2016-2019. The sampling technique used purposive sampling technique. The analysis technique used is panel data regression with Eviews 9 software. The results of this study indicate that social performance and company size have a significant positive effect on financial performance, greenhouse gas disclosure has a negative effect on financial performance, while environmental performance has no effect on financial performance. The results of moderation of company size show that company size strengthens the influence between disclosure of greenhouse gas emissions and financial performance, while the influence of environmental performance and social performance on financial performance is weakened by company size. This study supports legitimmation theory but does not support stakeholder theory and competitive advantage theory

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