PENGARUH PENGUNGKAPAN INFORMASI LINGKUNGAN TERHADAP KINERJA KEUANGAN DENGAN VISIBILITAS DAN LIKUIDITAS SEBAGAI VARIABEL MEDIASI (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Makanan dan Minuman yang Terdaftar di BEI Tahun 2019 – 2022)
Total View This Week0

Institusion

Sekolah Tinggi Ilmu Ekonomi Bank Bpd Jawa Tengah

Author

Indraswari, Miranti

Subject

H Social Sciences (General) 

Datestamp

2023-09-05 00:35:45 

Abstract :
Companies have an obligation to disclose environmental issues as well as social responsibility reports.Unavailable environmental reporting standards result in voluntary disclosure.The aim of this research is to obtain empirical evidence of the impact of environmental disclosure on financial performance with visibility and liquidity as mediation variables.The research objects were obtained from manufacturing companies of the food and beverage industry sector registered in the BEI in 2019-2022 using the GRI 4.0 standard.Sampling techniques in sampling aimed to select 16 companies with a total of samples of 64 during the observation year.Data processed using Statistical Packages for Social Sciences (SPSS).Based on data testing results, disclosure of environmental information has a positive impact on financial performance.Visibility and liquidity directly mediate the relationship between the disclosure of environmental information and financial performance.Disclosure of environmental information does not affect visibility and liquidity. Keywords: Environmental Disclosure, Financial Performance,Visibility, Liquidity 

File :
DAFTAR PUSTAKA.pdf
SKRIPSI BAB 1-3.pdf