Faktor yang Memengaruhi Financial Performance pada Perusahaan Manufaktur dengan Peringkat PROPER

Main Article Content

Virginia Putri Billyaprianto
Widyasari Widyasari

Abstract

This study aims to obtain empirical evidence of the effect of Corporate Social Responsibility, Good Corporate Governance, Environmental Performance and company size on the company's Financial Performance. This study uses secondary data obtained from the Indonesia Stock Exchange (IDX) and processed using the Econometrics Vies (Eviews) version 12 program and Microsoft Excel 2018. The population in this study are manufacturing industrial companies listed on the Indonesia Stock Exchange in the 2017-2019 period which were PROPER participants during 2017-2019. The results of the study found that there was a positive and significant effect of the variables of social responsibility and company size on the company's Financial Performance. However, the study did not find any significant effect of the variables of corporate governance and environmental performance on the company's Financial Performance.

Article Details

Section
Articles

References

Hansen, D., & Mowen, M. M. (2007). Managerial Accounting 8th Edition. Thomson South-Western.

Harrison, J. S., Freeman, R. E., & de Abreu, M. C. S. (2015). Stakeholder Theory as an Ethical Approach to Effective Management: Applying The Theory to Multiple Contexts. Journal of Revista Brasileira de Gestao de Negocios, 17(55), 858–869.

Isbanah, Y. (2015). Pengaruh Esop, Leverage, And Ukuran Perusahaan Terhadap Kinerja Keuangan Perusahaan Di Bursa Efek Indonesia. Jurnal Riset Ekonomi dan Manajemen, 15(1), 28-41.

Jensen, M. C. & Meckling, W. H. (1976). Theory of The Firm: Managerial Behaviour, Agency Costs and Ownership Structure. Journal of Financial Economics 3, 305-360.

Lukman, H., Suhendah, R., & Evan, J. (2020). Analysis Corporate Social Responsibility and Environmental Performance Report Forward Financial Performance on Proper Ranking Companies in Indonesia. International Conference on Management, Accounting, and Economy (ICMAE 2020) (pp. 274-279).

Mahrani, M., & Soewarno, N. (2018). The Effect Of Good Corporate governance Mechanism And Corporate Social Responsibility On Financial Performance With Earnings Management As Mediating Variable. Asian Journal of Accounting Research.

Maryadi, A., & Dermawan, E. S. (2019). Pengaruh Ukuran Perusahaan, Financial Leverage, Dan Liquidity Terhadap Kinerja Keuangan. Jurnal Paradigma Akuntansi, 1(3), 572-579.

Mulyadi. (2007). Sistem Terpadu Pengelolaan Kinerja Personel Berbasis Balanced Scorecard. Yogyakarta: Sekolah Tinggi Ilmu Manajemen YKPN.

Nababan, L. M., & Hasyir, D. A. (2019). Pengaruh Environmental Cost Dan Environmental Performance Terhadap Financial Performance. E-Jurnal Ekonomi Dan Bisnis Universitas Udayana, 8, 259-286.

Pervan, M. & Višić, J. (2012). Influence Of Firm Size On Its Business Success. Croatian Operational Research Review, 3, 213-223.

Prasinta, Dian. 2012. Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan. Accounting Analysis Journal, 1(2),1-7.

Putranto, R. J., & Raharja, S. (2013). Faktor-faktor Yang Memengaruhi Luas Pengungkapan Corporate governance Dalam Laporan Tahunan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2008-2011. Diponegoro Journal of Accounting, 178-189.

Putri, E. E., & Andriani, L. (2021). Pengaruh Corporate Social Responsibility terhadap Manajemen Laba dan Kinerja Keuangan Perusahaan (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2019). Borobudur Accounting Review, 115-127.

Soemarso S. R. 2004. Akuntansi Suatu Pengantar. Edisi lima. Jakata: Salemba Empat

Warren, Carls S., et al. 2017. Pengantar Akuntansi-Adaptasi Indonesia. Edisi Dua Puluh Lima. Cetakan Keempat. Jilid 1. Salemba Empat. Jakarta.

Wulandari, U., Siddik, S., & Widiyanti, M. (2019). The influence of Corporate Social Responsibility disclosure, leverage, sales growth, and industry type on profitability in manufacturing companies listed at Indonesia stock exchange. Journal of Accounting, Finance and Auditing Studies, 5(1), 18-31.

https://www.pwc.com/gx/en/consumer-markets/consumer-insights-survey/2021/gcis-june-2021.pdf