Integrasi Corporate Social Responsibility, Kinerja Lingkungan dan Good Corporate Governance Bagi Kinerja Keuangan Berkelanjutan pada UMKM di Provinsi Banten
DOI:
https://doi.org/10.38035/jafm.v7i3.3650Keywords:
Corporate Social Responsibility, Kinerja Lingkungan, Good Corporate Governance, Kinerja keuangan BerkelanjutanAbstract
Perusahaan Menengah yang termasuk dalam UMKM Berkontribusi secara signifikan dalam mendorong pertumbuhan ekonomi di indonesia khususnya pada Industri manufaktur namun industri ini juga tidak sedikit menyumbangkan polusi dan kerusakan lingkungan di sekitarnya. Perusahaan berusaha mengadopsi green manufakturing dengan penerapan CSR, menilai kinerja lingkungan dan memperbaiki tata kelola perusahaan berharap bahwa dampak lingkungan dapat dikurangi dan meningkatkan kinerja keuangan secara berkelanjutan. Untuk itu penelitian ini ditujukan untuk mengetahui apakah GCG dapat memoderasi Pengaruh CSR dan Kinerja Lingkungan terhadap Kinerja Keuangan Berkelanjutan. Data yang dihasilkan adalah data primer yang didapat dari hasil qustionare dari 190 responden yang di tentukan dengan metode Krejcie & Morgan, data diolah menggunakan SmartPLS versi 3 dimana hasil penelitian menyatakan bahwa CSR dan GCG memiliki pengaruh yang signifikan terhadap kinerja keuangan berkelanjutan, kinerja lingkungan berpengaruh tidak signifikan terhadap kinerja keuangan berkelanjutan dan GCG tidak mampu memperkuat atau memperlemah pengaruh CSR dan Kinerja Lingkungan terhadap Kinerja Keuangan Berkelanjutan. Ketika implementasi CSR ditingkatkan dan tatakelola perusahaan di jalankan dengan baik mampu mendorong terciptanya kinerja keuangan berkelanjutan. Fokus CSR pada kesejahteraan dan keselamatan karyawan yang di implemantasikan dalam kegiatan K3 mampu meningkatkan produktivitas, efisiensi perusahaan dan menciptakan perusahaan dalam keadaan keuangan yang stabil.
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