Pengaruh Keterlibatan Stakeholder, Prinsip Akuntansi Berkelanjutan, dan Implementasi CSR terhadap Kinerja Keuangan Pada Perusahaan Manufaktur di Indonesia

Penulis

  • Loso Judijanto IPOSS Jakarta, Indonesia
  • Sugiharti Sugiharti Institut Agama Islam An-Nawawi
  • Retnawati Siregar Universitas Medan Area
  • Eko Sudarmanto Universitas Muhammadiyah Tangerang
  • Irma Irma Universitas Abdul Azis Lamadjido

DOI:

https://doi.org/10.58812/jakws.v3i01.905

Kata Kunci:

Keterlibatan Stakeholder, Prinsip Akuntansi, Berkelanjutan, CSR, Kinerja Keuangan, Perusahaan Manufaktur, Indonesia

Abstrak

Penelitian ini menginvestigasi hubungan antara keterlibatan pemangku kepentingan, prinsip-prinsip akuntansi berkelanjutan, implementasi tanggung jawab sosial perusahaan (CSR), dan kinerja keuangan pada perusahaan manufaktur di Indonesia. Dengan menggunakan pendekatan kuantitatif dan pemodelan persamaan struktural (SEM), data dari sampel 200 perusahaan dianalisis. Hasil penelitian menunjukkan adanya hubungan positif yang signifikan antara keterlibatan pemangku kepentingan, prinsip-prinsip akuntansi berkelanjutan, implementasi CSR, dan kinerja keuangan. Temuan ini berkontribusi pada pemahaman tentang interaksi antara praktik-praktik keberlanjutan dan hasil keuangan di sektor manufaktur Indonesia

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Unduhan

Diterbitkan

2024-01-30

Cara Mengutip

Judijanto, L., Sugiharti, S., Siregar, R., Sudarmanto, E., & Irma, I. (2024). Pengaruh Keterlibatan Stakeholder, Prinsip Akuntansi Berkelanjutan, dan Implementasi CSR terhadap Kinerja Keuangan Pada Perusahaan Manufaktur di Indonesia. Jurnal Akuntansi Dan Keuangan West Science, 3(01), 10–19. https://doi.org/10.58812/jakws.v3i01.905

Terbitan

Vol 3 No 01 (2024): Jurnal Akuntansi dan Keuangan West Science

Bagian

Artikel

Lisensi

Hak Cipta (c) 2024 Loso Judijanto, Sugiharti Sugiharti, Retnawati Siregar, Eko Sudarmanto, Irma Irma

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