PENGARUH CORPORATE SOCIAL RESPONSIBILITY, KINERJA LINGKUNGAN DAN GREEN PROCESS INNOVATION TERHADAP KINERJA KEUANGAN PERUSAHAAN

Studi Empiris pada Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia Tahun 2019-2021

Abstract

The company’s inancial performance is a description of teh condition and
achievements o a company in its business activities. Currently, in carrying out its
business, companies are required to be able to fulfill their responsibilities not
only to shareholders but also to stakeholders by presenting non-financial
information in the form of economic, social and environmental performance.
Therefore this study uses the variables corporate social responsibility,
environmental performance and green process innovation as independent
variables and the company's financial performance as the dependent variable. So
the purpose of this study is to determine the effect of corporate social
responsibility (X1) on environmental performance (X2) and green process
innovation (X3) on company financial performance (Y) empirical studies on
mining companies listed on the IDX in 2019-2021. The population in this study
amounted to 47 companies. The sample determination technique used purposive
sampling to obtain a total of 54 samples. The data analysis technique used is
descriptive analysis, classical assumption test, multiple linear regression
analysis, t-test analysis, F test and determination analysis. The results of the
regression model analysis show Y = -1.165 + 0.432X1 + 0.115X2 + 1.301X3.
The conclusion obtained is that corporate social responsibility does not affect the
company's financial performance. Environmental performance has a positive
effect on the company's financial performance. Green process innovation has a
positive effect on the company's financial performance.