PENGARUH GREEN FINANCE DAN CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TERHADAP NILAI PERUSAHAAN MELALUI KINERJA KEUANGAN PADA LQ45 DI BURSA EFEK INDONESIA
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Institusion
Sekolah Tinggi Ilmu Ekonomi Bank Bpd Jawa Tengah
Author
Sastika Rahmanisa, Dewi
Subject
H Social Sciences (General)
Datestamp
2023-07-04 01:58:30
Abstract :
The objective of this study is to identify and analyze the impact of green finance and corporate social responsibility disclosure on company value through financial performance as an intervening variable in LQ45 companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The data used is secondary data obtained from the Indonesian Stock Exchange website and the company?s official website. The study uses Structural Equation Model-Partial Least Squares (SEM-PLS) analysis using SmartPLS version 4.0. These findings indicate that green finance has a positive and insignificant effect on financial performance. Corporate social responsibility disclosure has a negative and insignificant effect on financial performance. Green finance and corporate social responsibility disclosure has a positive and insignificant effect on firm value, while financial performance influences firm value significantly. In this study it is known that financial performance as an intervening variabel has not been able to mediate the relationship between green finance and corporate social responsibility disclosure on firm value.
The objective of this study is to identify and analyze the impact of green finance and corporate social responsibility disclosure on company value through financial performance as an intervening variable in LQ45 companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The data used is secondary data obtained from the Indonesian Stock Exchange website and the company?s official website. The study uses Structural Equation Model-Partial Least Squares (SEM-PLS) analysis using SmartPLS version 4.0. These findings indicate that green finance has a positive and insignificant effect on financial performance. Corporate social responsibility disclosure has a negative and insignificant effect on financial performance. Green finance and corporate social responsibility disclosure has a positive and insignificant effect on firm value, while financial performance influences firm value significantly. In this study it is known that financial performance as an intervening variabel has not been able to mediate the relationship between green finance and corporate social responsibility disclosure on firm value.
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