PENGARUH KINERJA LINGKUNGAN, KINERJA SOSIAL, DAN KINERJA EKONOMI TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi Kasus pada Perusahaan Manufaktur Sub Sektor Barang Konsumsi periode 2018 – 2020)
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Institusion
Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta
Author
Halim, Steven Alexander
Subject
Corporate Governance
Datestamp
2022-11-03 03:34:29
Abstract :
Penelitian ini bertujuan untuk menguji Apakah Kinerja Lingkungan berpengaruh signifikan terhadap Pengungkapan Corporate Social Responsibility (CSR) pada perusahaan industri barang konsumsi yang tercatat di Bursa Efek Indonesia (BEI) periode 2018-2020. Penelitian ini menggunakan jenis penelitian kuantitatif dengan strategi penelitian kausal. Populasi dalam penelitian ini adalah perusahaan industri barang konsumsi yang tercatat di Bursa Efek Indonesia tahun 2018 sampai 2020. Sampel ditentukan berdasarkan metode purposive sampling dengan jumlah sampel sebanyak 27 perusahaan sehingga total observasi dalam penelitian ini sejumlah 81 observasi. Data yang digunakan dalam penelitian ini adalah data sekunder. Teknik pengumpulan data melalui situs resmi IDX: www.idx.co.id. Penelitian ini menggunakan perangkat lunak Eviews versi 10. Dalam penelitian ini dilakukan uji asumsi klasik, uji normalitas, uji multikolinieritas, analisis regresi berganda, uji parsial (uji t), dan koefisien determinasi (R2). Hasil penelitian membuktikan bahwa kinerja Lingkungan berpengaruh terhadap corporate social responsibility (CSR), kinerja sosial tidak berpengaruh terhadap corporate social responsibility (CSR), kinerja Ekonomi berpengaruh terhadap corporate social responsibility (CSR) pada perusahaan manufaktur sub sektor barang konsumsi yang tercatat di Bursa Efek Indonesia periode 2018-2020. This study aims to test whether environmental performance has a significant effect on Corporate Social Responsibility (CSR) disclosures in consumer goods industrial companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. This research uses quantitative research with causal research strategy. The population in this study are consumer goods industrial companies listed on the Indonesia Stock Exchange from 2018 to 2020. The sample was determined based on the purposive sampling method with a total sample of 27 companies so that the total observations in this study were 81 observations. The data used in this research is secondary data. Data collection techniques through the official IDX website: www.idx.co.id. This study uses Eviews version 10 software. In this study, the classical assumption test, normality test, multicollinearity test, multiple regression analysis, partial test (t test), and coefficient of determination (R2) were carried out. The results of the study prove that environmental performance has an effect on corporate social responsibility (CSR), social performance has no effect on corporate social responsibility (CSR), Economic performance has an effect on corporate social responsibility (CSR) in consumer goods manufacturing sub-sector companies listed on the Indonesia Stock Exchange. period 2018-2020
Penelitian ini bertujuan untuk menguji Apakah Kinerja Lingkungan berpengaruh signifikan terhadap Pengungkapan Corporate Social Responsibility (CSR) pada perusahaan industri barang konsumsi yang tercatat di Bursa Efek Indonesia (BEI) periode 2018-2020. Penelitian ini menggunakan jenis penelitian kuantitatif dengan strategi penelitian kausal. Populasi dalam penelitian ini adalah perusahaan industri barang konsumsi yang tercatat di Bursa Efek Indonesia tahun 2018 sampai 2020. Sampel ditentukan berdasarkan metode purposive sampling dengan jumlah sampel sebanyak 27 perusahaan sehingga total observasi dalam penelitian ini sejumlah 81 observasi. Data yang digunakan dalam penelitian ini adalah data sekunder. Teknik pengumpulan data melalui situs resmi IDX: www.idx.co.id. Penelitian ini menggunakan perangkat lunak Eviews versi 10. Dalam penelitian ini dilakukan uji asumsi klasik, uji normalitas, uji multikolinieritas, analisis regresi berganda, uji parsial (uji t), dan koefisien determinasi (R2). Hasil penelitian membuktikan bahwa kinerja Lingkungan berpengaruh terhadap corporate social responsibility (CSR), kinerja sosial tidak berpengaruh terhadap corporate social responsibility (CSR), kinerja Ekonomi berpengaruh terhadap corporate social responsibility (CSR) pada perusahaan manufaktur sub sektor barang konsumsi yang tercatat di Bursa Efek Indonesia periode 2018-2020. This study aims to test whether environmental performance has a significant effect on Corporate Social Responsibility (CSR) disclosures in consumer goods industrial companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. This research uses quantitative research with causal research strategy. The population in this study are consumer goods industrial companies listed on the Indonesia Stock Exchange from 2018 to 2020. The sample was determined based on the purposive sampling method with a total sample of 27 companies so that the total observations in this study were 81 observations. The data used in this research is secondary data. Data collection techniques through the official IDX website: www.idx.co.id. This study uses Eviews version 10 software. In this study, the classical assumption test, normality test, multicollinearity test, multiple regression analysis, partial test (t test), and coefficient of determination (R2) were carried out. The results of the study prove that environmental performance has an effect on corporate social responsibility (CSR), social performance has no effect on corporate social responsibility (CSR), Economic performance has an effect on corporate social responsibility (CSR) in consumer goods manufacturing sub-sector companies listed on the Indonesia Stock Exchange. period 2018-2020
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