Pengaruh Pengungkapan Akuntansi Lingkungan, Corporate Social Responsibility (CSR), dan Kinerja Lingkungan terhadap Kinerja Keuangan

Muh Aqsa; Ishak Ishak; St.  Ramlah

doi:10.53654/tangible.v11i1.826

Authors

Muh Aqsa STIEM Bongaya Makassar, Sulawesi Selatan, Indonesia
Ishak Ishak STIEM Bongaya Makassar, Sulawesi Selatan, Indonesia
St. Ramlah STIE Tri Dharma Nusantara, Makassar, Sulawesi Selatan, Indonesia

DOI:

https://doi.org/10.53654/tangible.v11i1.826

Keywords:

Environmental Accounting Disclosure, Corporate Social Responsibility (CSR), Corporate SEnvironmental Performance, Financial Performance

Abstract

This study aims to examine the effect of Environmental Accounting Disclosure, Corporate Social Responsibility (CSR), and Environmental Performance on Financial Performance in manufacturing companies in the industrial and chemical sectors listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The research sample was selected using a purposive sampling method, resulting in 11 companies. Data analysis was conducted using IBM SPSS version 25. The findings indicate that Environmental Accounting Disclosure has a positive and significant effect on Financial Performance. Corporate Social Responsibility (CSR) has a negative and significant effect on Financial Performance. Meanwhile, Environmental Performance shows no significant effect on Financial Performance

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