环境表现和企业社会责任影响公司盈利能力

L. Shofia, Nur Anisah
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引用次数: 3

摘要

本研究旨在考察2016-2019年在印尼证券交易所上市的制造业公司环境绩效和企业社会责任对盈利能力的影响。环境绩效通过PROPER评级来衡量,企业社会责任通过公司披露的项目数量与GRI-G4项目数量的比率来衡量,盈利能力使用净利润率来代表。公式。这种类型的研究是定量的。本研究的人口是2016-2019年在印度尼西亚证券交易所上市的182家制造公司。根据预先确定的标准,选取16家公司样本,观察期为4年。本研究的假设检验采用多元回归分析技术。研究结果表明,环境绩效、企业社会责任对盈利能力有显著的正向影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Kinerja Lingkungan dan Corporate Social Responsibility Mempengaruhi Profitabilitas Perusahaan
This study aims to examine the effect of environmental performance and corporate social responsibility on profitability in manufacturing companies listed on the Indonesian stock exchange in 2016-2019. Environmental performance is measured by the PROPER rating, corporate social responsibility is measured by the ratio of the number of items disclosed by the company with the number of items GRI-G4, profitability is proxied using the Net Profit Margin. formula. This type of research is quantitative. The population in this study were 182 manufacturing companies listed on the Indonesia Stock Exchange in 2016-2019. Based on predetermined criteria, 16 company samples were selected with an observation period of 4 years. Hypothesis testing in this study uses multiple regression analysis techniques. The results of this study indicate that environmental performance, corporate social responsibility have a significant positive effect on profitability.
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