Aisyah, Eza Nurul (2025) Pengaruh Kinerja Lingkungan Dan Biaya Lingkungan Terhadap Kinerja Keuangan Dengan Corporate Social Responsibility Sebagai Variabel Moderasi (studi Empiris Pada Perusahaan Basic Materials Yang Terdaftar Di Bursa Efek Indonesia (bei)). Other thesis, Universitas Islam Riau.

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Abstract

This research aims to test and analyze the influence of environmental performance and environmental costs variables on financial performance by revealing CSR as a moderating variable in basic materials sector companies listed on the Indonesia Stock Exchange for the 2021-2023 period. The population in this study was 107 main sector companies listed on the Indonesia Stock Exchange for the 2021-2023 period. The research sample was selected using a purposive sampling technique to obtain 52 companies that met the research criteria during the 2021-2023 time period. Data analysis uses moderated regression. The results of this research show that environmental performance influences financial performance, environmental costs influence financial performance and the spread of CSR influences financial performance. Simultaneously environmental performance, environmental costs and CSR disclosure influence financial performance. The results of this study also show that CSR disclosure can strengthen the influence of environmental performance on financial performance, and CSR disclosure can also strengthen the influence of environmental costs on financial performance.

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