PENGARUH KINERJA LINGKUNGAN TERHADAP KINERJA KEUANGAN DENGAN REPUTASI PERUSAHAAN SEBAGAI PEMODERASI

Avella Chlearesta Andrefe; Elisabeth Penti Kurniawati

doi:10.52353/ama.v17i1.586

PENGARUH KINERJA LINGKUNGAN TERHADAP KINERJA KEUANGAN DENGAN REPUTASI PERUSAHAAN SEBAGAI PEMODERASI

Avella Chlearesta Andrefe, Elisabeth Penti Kurniawati

Abstrak

Abstract : A The purpose of this study is to analyze the effect of environmental performance on financial performance and the role of corporate reputation as a moderator. The object of this research is manufacturing, agroindustry, and mining companies in Indonesia listed on the Indonesian Stock Exchange in 2017-2021. 54 companies meet the sample criteria. The variables used in this study are environmental performance (Public Disclosure Program for Environmental Compliance), financial performance (Return on Asset), and corporate reputation (Corporate Image Index). The results showed that environmental performance can affect the company's environmental performance in the same year up to a two-year gap, while corporate reputation can strengthen the influence of environmental performance on the company's financial performance in the same year and one-year gap.

Abstrak : Tujuan dari penelitian ini adalah untuk menganalisis pengaruh kinerja lingkungan terhadap kinerja keuangan dan peran reputasi perusahaan sebagai pemoderasi. Objek dari penelitian ini adalah perusahaan manufaktur, argoindustri, dan pertambangan di Indonesia yang terdaftar di Bursa Efek Indonesia pada tahun 2017-2021. Terdapat 54 perusahaan yang memenuhi kriteria sampel. Variabel yang digunakan pada penelitian ini adalah kinerja lingkungan (Public Disclosure Program for Environmental Compliance), kinerja keuangan (Return on Asset), dan reputasi perusahaan (Corporate Image Index). Teknis analisis data menggunakan metode moderated regression analysis Hasil penelitian menunjukkan bahwa kinerja lingkungan dapat mempengaruhi kinerja lingkungan perusahaan pada tahun yang sama sampai rentang dua tahun, sedangkan reputasi perusahaan dapat memperkuat pengaruh kinerja lingkungan terhadap kinerja keuangan perusahaan pada tahun yang sama dan rentang satu tahun.

Kata Kunci

Kinerja Lingkungan, Kinerja Keuangan, Reputasi Perusahaan, Environmental Performance, Financial Performance, Corporate Reputation

Teks Lengkap:

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Referensi

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DOI: http://dx.doi.org/10.52353/ama.v17i1.586