Pengujian kinerja keuangan: Sustainable development goals sebagai intervening di Bursa Efek Indonesia

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Vol. 4 No. 10 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Published: May 25, 2022
Keywords:
Corporate social responsibility (CSR); Board of directors; Sustainable development goals (SDGs); Financial performance; Indonesia stock exchange

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Ajeng Luthfiyatul Farida
Universitas Telkom Bandung

Abstract

The purpose of this study is to examine and analyze financial performance as proxied by ROA (Return on Assets) and ROE (Return on Equity) with the influence of Corporate Social Responsibility (CSR) variables, the board of directors, and Sustainable Development Goals (SDGs) as intervention variable. The sample selection method uses a purposive sampling method that uses several criteria with the object of research being companies listed on the Indonesia Stock Exchange and the National Center for Sustainability Reporting (NCSR) in 2018-2020. Where the results of the data obtained amounted to 52 data obtained from secondary data. Data analysis used path analysis with Normality Test, Hypothesis Testing which was processed with SPSS Version 22 for windows. The results showed that: (1) Corporate Social Responsibility (CSR) had a significant positive effect on the Sustainable Development Goals (SDGs); (2) The board of directors has no significant effect on the Sustainable Development Goals (SDGs); (3) Sustainable Development Goals (SDGs) have a significant positive effect on financial performance; (4) Corporate Social Responsibility (CSR) has a significant positive effect on financial performance; and (5) the board of directors has no significant effect on financial performance.

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How to Cite
Farida, A. L. . (2022). Pengujian kinerja keuangan: Sustainable development goals sebagai intervening di Bursa Efek Indonesia. Fair Value: Jurnal Ilmiah Akuntansi Dan Keuangan, 4(10), 4790–4796. https://doi.org/10.32670/fairvalue.v4i10.1650
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