pdf The Influence of Environmental Performance and Financial Performance on Corporate Social Responsibility Disclosure

Dahniyar Daud; Murini Murini; Sabaruddin  Sondeng; Nur Aida

Authors

Dahniyar Daud Sekolah Tinggi Ilmu Ekonomi Makassar Bongaya Author
Murini Universitas Muhammadiyah Kendari Author
Sabaruddin Sondeng Universitas Muhammadiyah Kendari Author
Nur Aida Universitas Fajar Author

Keywords:

Environmental Performance, Financial Performance, Corporate Social Responsibility Disclosure

Abstract

Research Objectives – This study aims to examine the influence of environmental performance and financial performance on Corporate Social Responsibility (CSR) disclosure.

Method - This study employs a correlational research design using multiple linear regression analysis.

Research Findings – Regional economic conditions have a significant negative impact, while local tax policies, taxpayer compliance, and public service quality have a significant positive influence on PAD.

Theory and Practical Implications - This study enhances the understanding of factors affecting PAD. Practically, it highlights the importance of tax system modernization, improved public services, and economic diversification. Local governments are advised to optimize tax policies, strengthen supervision, and leverage digital technology.

Novelty - The finding that regional economic conditions negatively affect PAD contradicts common assumptions. Additionally, this study emphasizes the role of technology modernization in the taxation system as a strategic solution for optimizing PAD in Maros Regency, an area that has not been widely explored.

Downloads

Download data is not yet available.

References

Chatterjee, B., & Mir, M. Z. (2018). The impact of social and environmental reporting on firm performance: A study of the top 100 Australian firms. Journal of Business Ethics, 150(3), 767–787. https://doi.org/10.1007/s10551-016-3173-9

Clarkson, P. M., Li, Y., Richardson, G. D., & Vasvari, F. P. (2008). Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis. Accounting, Organizations and Society, 33(4-5), 303-327. https://doi.org/10.1016/j.aos.2007.05.003

Creswell, J. W. (2014). Research design: Qualitative, quantitative, and mixed methods approaches. SAGE Publications.

Damanik, L. A., & Yadnyana, I. G. (2017). Pengaruh kinerja lingkungan terhadap pengungkapan Corporate Social Responsibility (CSR). Jurnal Akuntansi dan Keuangan Indonesia, 14(2), 112–130.

Daud, Dahniyar. (2024). Implementasi Corporate Social Responsibility Pada PT PLTD Suppa (PERSERO). Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi. 13(1) 207-217.

Deegan, C. (2002). Introduction: The legitimising effect of social and environmental disclosures – a theoretical foundation. Accounting, Auditing & Accountability Journal, 15(3), 282-311. https://doi.org/10.1108/09513570210435852

Freeman, R. E. (1984). Strategic management: A stakeholder approach. Pitman Publishing Inc.

Ghozali, I. (2018). Aplikasi analisis multivariate dengan program IBM SPSS 25. Universitas Diponegoro.

Gujarati, D. N., & Porter, D. C. (2009). Basic econometrics (5th ed.). McGraw-Hill.

Halmawati, H., & Oktalia, T. (2015). Analisis pengaruh PROPER terhadap pengungkapan CSR perusahaan di Indonesia. Jurnal Manajemen dan Bisnis, 8(1), 45–57.