Penelitian ini bertujuan untuk mengetahui (1) pengaruh kinerja lingkungan terhadap kinerja keuangan, (2) pengaruh biaya lingkungan terhadap kinerja keuangan, (3) pengaruh ukuran perusahaan terhadap kinerja keuangan, (4) pengaruh Corporate Social Responsibility (CSR) terhadap kinerja keuangan, (5) CSR sebagai mediator dalam pengaruh kinerja lingkungan terhadap kinerja keuangan, (6) CSR sebagai mediator dalam pengaruh biaya lingkungan terhadap kinerja keuangan, dan (7) CSR sebagai mediator dalam pengaruh ukuran perusahaan terhadap kinerja keuangan.
Penelitian ini termasuk dalam penelitian kausal komparatif. Populasi penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2014-2016. Dengan menggunakan metode purposive sampling, terdapat 39 perusahaan yang memenuhi kriteria dengan total 97 data set. Teknik analisis data yang digunakan adalah analisis regresi linier sederhana, analisis jalur, dan uji Sobel.
Hasil penelitian ini menunjukkan bahwa (1) kinerja lingkungan tidak berpengaruh terhadap kinerja keuangan, (2) biaya lingkungan berpengaruh negatif terhadap kinerja keuangan, (3) ukuran perusahaan berpengaruh positif terhadap kinerja keuangan, (4) CSR berpengaruh positif terhadap kinerja keuangan, (5) CSR mampu memediasi pengaruh kinerja lingkungan terhadap kinerja keuangan, (6) CSR tidak mampu memediasi hubungan biaya lingkungan terhadap kinerja keuangan, dan (7) CSR mampu memediasi pengaruh ukuran perusahaan terhadap kinerja keuangan.
Kata Kunci: kinerja keuangan, kinerja lingkungan, biaya lingkungan, ukuran perusahaan, Corporate Social Responsibility
DAFTAR ISI
HALAMAN JUDUL ............................................................................................... i
HALAMAN PERSETUJUAN.................................................................................ii
HALAMAN PENGESAHAN ................................................................................ii
PERNYATAAN KEASLIAN SKRIPSI.................................................................iv
MOTTO ...................................................................................................................v
PERSEMBAHAN....................................................................................................v
ABSTRAK............................................................................................................. vi
ABSTRACT.......................................................................................................... vii
KATA PENGANTAR ......................................................................................... viii
DAFTAR ISI............................................................................................................x
DAFTAR TABEL................................................................................................. xii
DAFTAR GAMBAR ........................................................................................... xiv
BAB I PENDAHULUAN........................................................................................1
A. Latar Belakang .............................................................................................. 1
B. Identifikasi Masalah.................................................................................... 10
C. Batasan Masalah.......................................................................................... 11
D. Rumusan Masalah ....................................................................................... 11
E. Tujuan Penelitian ........................................................................................ 12
F. Manfaat Penelitian ...................................................................................... 12
BAB II KAJIAN TEORI .......................................................................................14
A. Landasan Teori............................................................................................ 14
1. Teori Stakeholder.................................................................................. 14
2. Teori Legitimasi.................................................................................... 18
3. Kinerja Keuangan.................................................................................. 19
4. Kinerja Lingkungan .............................................................................. 24
5. Biaya Lingkungan ................................................................................. 28
6. Ukuran Perusahaan................................................................................ 32
7. Corporate Social Responsibility ........................................................... 34
B. Penelitian yang Relevan.............................................................................. 40
C. Kerangka Berpikir....................................................................................... 45
D. Paradigma Penelitian................................................................................... 53
E. Hipotesis...................................................................................................... 53
BAB III METODE PENELITIAN ........................................................................55
A. Desain Penelitian......................................................................................... 55
B. Tempat dan Waktu Penelitian ..................................................................... 55
C. Populasi dan Sampel Penelitian .................................................................. 56
1. Populasi................................................................................................. 56
2. Sampel................................................................................................... 57
D. Definisi Operasional Variabel Penelitian.................................................... 59
3. Variabel Dependen................................................................................ 59
1. Variabel Independen ............................................................................. 59
2. Variabel Intervening.............................................................................. 61
E. Teknik Pengumpulan Data.......................................................................... 62
F. Teknik Analisis Data................................................................................... 62
1. Analisis Deskriptif ................................................................................ 62
2. Uji Asumsi Klasik................................................................................. 63
3. Uji Hipotesis ......................................................................................... 67
BAB IV HASIL PENELITIAN DAN PEMBAHASAN.......................................73
A. Hasil Penelitian ........................................................................................... 73
1. Hasil Statistik Deskriptif....................................................................... 73
2. Hasil Uji Asumsi Klasik ....................................................................... 90
3. Hasil Uji Hipotesis ................................................................................ 98
B. Pembahasan............................................................................................... 118
C. Keterbatasan Penelitian............................................................................. 129
BAB V KESIMPULAN DAN SARAN ..............................................................131
A. Kesimpulan ............................................................................................... 131
B. Saran.......................................................................................................... 132
DAFTAR PUSTAKA ..........................................................................................136
LAMPIRAN.........................................................................................................141
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Pengaruh Kinerja Lingkungan, Biaya Lingkungan, dan Ukuran Perusahaan terhadap Kinerja Keuangan dengan Corporate Social Responsibility Sebagai Variabel Intervening (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2016)
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