PENGARUH KINERJA LINGKUNGAN TERHADAP KINERJA KEUANGAN PERUSAHAAN DENGAN SLACK RESOURCES SEBAGAI VARIABEL MODERASI (STUDI PADA PERUSAHAAN CONSUMER GOODS INDUSTRY YANG TERDAFTAR DALAM BEI 2018-2020)

• Main Author: Ririn Widya Pangestu, - (Author)
• Format: Book
• Published: 2022-07-27.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Link Metadata
• Notes: http://repository.upi.edu/76793/1/S_PEA_1801038_Title.pdf; http://repository.upi.edu/76793/2/S_PEA_1801038_Chapter%201.pdf; http://repository.upi.edu/76793/3/S_PEA_1801038_Chapter%202.pdf; http://repository.upi.edu/76793/4/S_PEA_1801038_Chapter%203.pdf; http://repository.upi.edu/76793/5/S_PEA_1801038_Chapter%204.pdf; http://repository.upi.edu/76793/6/S_PEA_1801038_Chapter%205.pdf; http://repository.upi.edu/76793/7/S_PEA_1801038_Appendix.pdf
• Keywords: HF5601 Accounting; L Education (General)

Penelitian ini bertujuan untuk mengetahui pengaruh kinerja lingkungan terhadap kinerja keuangan dengan slack resources sebagai variabel moderasi. Teknik sampling menggunakan purposive sampling berukuran 24 perusahaan consumer goods industry yang merupakan perusahaan anggota PROPER dan terdaftar dalam Bursa Efek Indonesia selama periode 2018 sampai 2020. Teknik analisis yang digunakan adalah common effect model (Ordinary Least Squares) dan Binary Logistic Regression (BLR). Hasil penelitian menunjukkan bahwa kinerja lingkungan signifikan berpengaruh positif terhadap kinerja keuangan perusahaan yang diukur dengan ROA dan Slack Resources signifikan memperkuat hubungan kinerja lingkungan terhadap kinerja keuangan perusahaan. This study aims to determine the effect of environmental performance on financial performance with slack resources as a moderating variable. Sampling technique uses purposive sampling measuring 24 consumer goods industry companies that are PROPER member companies and listed on the Indonesia Stock Exchange during the period 2018 to 2020. The analytical techniques used are the common effect model (Ordinary Least Squares) and Binary Logistic Regression (BLR). The results showed that environmental performance had a significant positive effect on the company's financial performance as measured by ROA and Slack Resources significantly strengthened the relationship between environmental performance and the company's financial performance.