Proceedings of the 5th International Conference on Science and Technology Applications, ICoSTA 2023, 2 November 2023, Medan, Indonesia

Research Article

The Influence of Environmental Performance and Disclosure Corporate Social Responsibility on Financial Performance in Public Companies

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  • @INPROCEEDINGS{10.4108/eai.2-11-2023.2343254,
        author={Karlina Tridosia Silalahi and Andri  Zainal and Azizul  Kholis},
        title={The Influence of Environmental Performance and Disclosure Corporate Social Responsibility on Financial Performance in Public Companies},
        proceedings={Proceedings of the 5th International Conference on Science and Technology Applications, ICoSTA 2023, 2 November 2023, Medan, Indonesia},
        publisher={EAI},
        proceedings_a={ICOSTA},
        year={2024},
        month={2},
        keywords={environmental performance corporate social responsibility financial performance},
        doi={10.4108/eai.2-11-2023.2343254}
    }
    
  • Karlina Tridosia Silalahi
    Andri Zainal
    Azizul Kholis
    Year: 2024
    The Influence of Environmental Performance and Disclosure Corporate Social Responsibility on Financial Performance in Public Companies
    ICOSTA
    EAI
    DOI: 10.4108/eai.2-11-2023.2343254
Karlina Tridosia Silalahi1,*, Andri Zainal1, Azizul Kholis1
  • 1: Pascasarjana Akuntansi, Universitas Negeri Medan
*Contact email: Chatry.silye@gmail.com

Abstract

This research aims to examine the influence of Disclosure Corporate Social Responsibility and environment performance financial performance. This research was conducted by using quantitative methods with secondary data. The population of this research was 67 companies that listed in the LQ45 stock index from 2018 until 2022. The research sample was determined using a sampling purposive method, so the number of samples that met the criteria was 11 companies with 55 company data. Examining the research hypothesis uses multiple regression analysis. This research processes data using Microsoft Excel and doing tests using the IBM SPSS 25 program. The results of the research show that financial performance is not impacted by environmental performance. Corporate Social Responsibility (CSR) have a positive and significant influence toward financial performance.