The Role of Corporate Social Responsibility and Environmental Performance on the Company's Financial Performance

This research aims to test and analyze the influence of corporate social responsibility and environmental performance on the company's financial performance. This type of research is a descriptive quantitative research and uses secondary data. The population of this study is manufacturing companies that meet the requirements and operate from 2021 to 2023 The research sampling technique was carried out by purposive sampling method. The manufacturing companies that were the research sample that met the criteria amounted to 25 companies in a 3-year period. This study used multiple linear regression analysis and hypothesis testing. The results of this research hypothesis test show that corporate social responsibility has a positive effect on financial performance, where the company has managed the effectiveness of its resources well. And environmental performance also has a significant effect on the company's financial performance.

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Publication Details

Journal
International Journal of Accounting and Management Research
Published
2025-09-09
DOI
https://doi.org/10.30741/ijamr.v6i2.1718
Primary Topic
Business and Economic Development
Type
article
Field-Weighted Citation Impact
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article

The Role of Corporate Social Responsibility and Environmental Performance on the Company's Financial Performance

Selvia Roos Ana, Ratna Wijayanti Daniar Paramita, Sochib Sochib, Ani Yulianti et al.
International Journal of Accounting and Management Research
Business and Economic Development
article

The Role of Corporate Social Responsibility and Environmental Performance on the Company's Financial Performance

Selvia Roos Ana, Ratna Wijayanti Daniar Paramita, Sochib Sochib, Ani Yulianti, Deni Jualiasari
article en

Abstract

This research aims to test and analyze the influence of corporate social responsibility and environmental performance on the company's financial performance. This type of research is a descriptive quantitative research and uses secondary data. The population of this study is manufacturing companies that meet the requirements and operate from 2021 to 2023 The research sampling technique was carried out by purposive sampling method. The manufacturing companies that were the research sample that met the criteria amounted to 25 companies in a 3-year period. This study used multiple linear regression analysis and hypothesis testing. The results of this research hypothesis test show that corporate social responsibility has a positive effect on financial performance, where the company has managed the effectiveness of its resources well. And environmental performance also has a significant effect on the company's financial performance.

International Journal of Accounting and Management ResearchVol. 6(2)
Institut Teknologi dan Bisnis Kalbe (ID)
Openalex Percentile: Top 66%
Business and Economic Development
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The Role of Corporate Social Responsibility and Environmental Performance on the Company's Financial Performance — Selvia Roos Ana, Ratna Wijayanti Daniar Paramita, et al. · International Journal of Accounting and Management Research (2025) | TGRS Research Map | TGRS