Fazria Aulia Putri, - and Yayat Supriyatna, - and Raden Dian Hardiana, - (2025) PENGARUH KINERJA LINGKUNGAN DAN PENGUNGKAPAN CSR TERHADAP KINERJA KEUANGAN: Studi pada perusahaan Pharmaceuticals & Health Care Research yang Terdaftar Di Bursa Efek Indonesia. S1 thesis, Universitas Pendidikan Indonesia.
Abstract
Penelitian ini bertujuan untuk menganalisis pengaruh kinerja lingkungan dan pengungkapan Corporate Social Responsibility (CSR) terhadap kinerja keuangan pada perusahaan sektor Pharmaceuticals & Health Care Research yang terdaftar di Bursa Efek Indonesia periode 2015–2024. Kinerja lingkungan diukur menggunakan peringkat PROPER, pengungkapan CSR diukur berdasarkan indeks Global Reporting Initiative (GRI) G4, dan kinerja keuangan diproksikan dengan Return on Assets (ROA). Metode penelitian yang digunakan adalah metode kuantitatif dengan pendekatan data panel. Populasi penelitian mencakup seluruh perusahaan sektor Pharmaceuticals & Health Care Research di BEI. Hasil penelitian menunjukkan bahwa kinerja lingkungan tidak berpengaruh terhadap kinerja keuangan, sedangkan pengungkapan CSR berpengaruh positif terhadap kinerja keuangan. Temuan ini menunjukkan bahwa meskipun kinerja lingkungan belum memberikan pengaruh nyata terhadap profitabilitas, pengungkapan CSR yang baik dapat meningkatkan kepercayaan pemangku kepentingan sehingga berdampak positif terhadap kinerja keuangan. Penelitian ini memberikan implikasi bagi perusahaan untuk meningkatkan kualitas kinerja lingkungan sebagai strategi meningkatkan kinerja keuangan, serta memperkuat substansi dan efektivitas pengungkapan CSR agar memberikan nilai tambah secara finansial. This study aims to analyze the effect of environmental performance and Corporate Social Responsibility (CSR) disclosure on the financial performance of companies in the Pharmaceuticals & Health Care Research sector listed on the Indonesia Stock Exchange for the 2015–2024 period. Environmental performance is measured using the PROPER rating, CSR disclosure is measured based on the Global Reporting Initiative (GRI) G4 index, and financial performance is proxied by Return on Assets (ROA). This research employs a quantitative method with a panel data approach. The population consists of all companies in the Pharmaceuticals & Health Care Research sector listed on the IDX. The results show that environmental performance has no significant effect on financial performance, while CSR disclosure has a positive effect on financial performance. These findings indicate that although environmental performance has not yet shown a tangible impact on profitability, effective CSR disclosure can enhance stakeholder trust and positively influence financial performance. This study implies that companies should improve the quality of their environmental performance as part of a strategy to enhance financial performance and strengthen the substance and effectiveness of CSR disclosures to provide greater financial value.
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| Item Type: | Thesis (S1) |
|---|---|
| Additional Information: | https://scholar.google.com/citations?view_op=new_profile&hl=en ID SINTA Dosen Pembimbing Yayat Supriyatna: - Raden Dian Hardiana: 6735511 |
| Uncontrolled Keywords: | kinerja lingkungan, pengungkapan CSR, kinerja keuangan environmental performance, CSR disclosure, financial performance |
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HG Finance L Education > L Education (General) |
| Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Pendidikan Akuntansi |
| Depositing User: | Fazria Aulia Putri |
| Date Deposited: | 03 Oct 2025 02:49 |
| Last Modified: | 03 Oct 2025 02:49 |
| URI: | http://repository.upi.edu/id/eprint/139811 |
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