Determinant Of Corporate Social Responsibility  And Its Implication Of Financial Performance

Hamdani; Dhea Zatira; Eni Suharti

doi:10.24912/ja.v26i2.936

Authors

Hamdani Faculty Of Economic and Bussines, University Muhammadiyah Tangerang
Dhea Zatira Faculty Of Economic and Bussines, University Muhammadiyah Tangerang
Eni Suharti Faculty Of Economic and Bussines, University Muhammadiyah Tangerang

DOI:

https://doi.org/10.24912/ja.v26i2.936

Keywords: Green Accounting; Enviromental Performance; Company Size; Corporate Social Responsibility; Financial Performance.

Abstract

This study aims to see whether green accounting, environmental performance and company size can affect company performance moderated by CSR for the 2016-2020 period. This study uses a panel data regression method with a sample of companies listed in PRPOPER. The results show that partially green accounting and environmental performance variables can affect companies in implementing CSR while the size variable can not have an effect, as well as in the next results only environmental performance variables that can affect financial performance while green accounting, size and CSR have no effect on financial performance. An interesting finding is that green accounting which is a cost that must be incurred for CSR activities does not affect financial performance where this indicates that companies that implement CSR consider that environmental costs have been treated as operating costs in general.

Author Biographies

Hamdani, Faculty Of Economic and Bussines, University Muhammadiyah Tangerang

hamdani_82m@yahoo.com

Dhea Zatira, Faculty Of Economic and Bussines, University Muhammadiyah Tangerang

dhea.zatira7@gmail.com

Eni Suharti, Faculty Of Economic and Bussines, University Muhammadiyah Tangerang

suharti_eni@yahoo.co.id

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