Pengaruh Environmental Performance dan Environmental Disclosure Terhadap Economic Performance dengan Ukuran Perusahaan sebagai Variabel Moderating pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021

Abstract

This research aims to determine the effect of environmental performance and environmental disclosure on economic performance with firm size as a moderating. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2021 years. The research method in this thesis is descriptive statistical analysis, classical assumption testing, regression testing, hypothesis testing and moderated regression analysis testing with the help of SPSS 25 software. The independent variables in this research are environmental performance and environmental disclosure, while the dependent variable is economic performance and moderating variable is firm size with population size in this research 151 manufacturing companies using purposive sampling obtained 16 companies as samples from 2017 to 2021. The type of data used is secondary data. The research results show that partially the variables environmental performance and environmental disclosure have no effect on economic performance. In addition firm size is able to moderate and strengthen the relationship between the effect of environmental performance and environmental disclosure and economic performance in manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2021 years.