ENVIRONMENTAL PERFORMANCE AND CSR DISCLOSURE ON FIRM VALUE THROUGH FINANCIAL PERFORMANCE
This research aims to analyze the effect of environmental performance and corporate social responsibility (CSR) disclosure on firm value through financial performance as an intervening variable in manufacturing companies for the period 2017-2023. This analysis is a study with a quantitative approa...
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| Main Author: | |
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| Format: | Article |
| Language: | Indonesian |
| Published: |
STKIP PGRI Sumatera Barat
2024-10-01
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| Series: | Economica |
| Subjects: | |
| Online Access: | https://ejournal.upgrisba.ac.id/index.php/economica/article/view/8437/3661 |
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| Summary: | This research aims to analyze the effect of environmental performance and corporate social responsibility (CSR)
disclosure on firm value through financial performance as an intervening variable in manufacturing companies
for the period 2017-2023. This analysis is a study with a quantitative approach, has a population of 205 companies,
with a purposive sampling method obtained from a sample used by as many as 22 companies and analyzed using
multiple linear regression analysis with the help of the SPSS 26 application. The results of this study indicate that
environmental performance has a positive and significant effect on financial performance, while CSR disclosure
has no effect on financial performance. Furthermore, environmental performance has no effect on firm value, but
CSR disclosure and financial performance have a positive and significant effect on firm value. Then, financial
performance plays a role in mediating the relationship between environmental performance and firm value.
However, financial performance does not play a role in mediating the relationship between CSR disclosure and
firm value.
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| ISSN: | 2302-5190 |