GREEN CORPORATE SOCIAL RESPONSIBILITY: GREEN INNOVATION DAN NILAI PERUSAHAAN

Authors

  • Susi R Cahyaningtyas
  • Zuhrotul Isnaini Universitas Mataram
  • Rahmi Sri Ramadhani Universitas Mataram

DOI:

https://doi.org/10.29303/jaa.v6i2.137

Keywords:

Green Corporate Social Responsibility (GCSR), Green Innovation, Company Value

Abstract

Teori pemangku kepentingan mengungkapkan bahwa semua informasi yang dipublikasikan oleh perusahaan dapat digunakan oleh semua pemangku kepentingan tanpa kecuali untuk mengambil keputusan. Green CSR (GCSR) merupakan komitmen perusahaan untuk menjaga lingkungan dengan mengurangi polusi, limbah, dan efek rumah kaca. GCSR menjadi pemicu bagi perusahaan untuk melakukan inovasi hijau (green innovation) dengan menggunakan material yang ramah lingkungan selama proses produksi dan juga menghasilkan produk yang ramah lingkungan. Penelitian ini bertujuan untuk menguji secara empiris hubungan langsung antara GCSR dan nilai perusahaan serta hubungan tidak langsung antara GCSR dan nilai perusahaan dengan inovasi hijau sebagai variabel mediasi. Sampel penelitian adalah seluruh perusahaan manufaktur yang go public di Bursa Efek Indonesia yang mengungkapkan GCSR periode 2017 - 2018 dalam rupiah. Berdasarkan kriteria sampel diperoleh 83 observasi. Pengujian hipotesis menggunakan analisis jalur dan Uji Sobel. Hasil penelitian menunjukkan bahwa GCSR mempengaruhi inovasi hijau (inovasi proses hijau dan inovasi produk hijau) dan inovasi proses hijau dan inovasi produk hijau mempengaruhi nilai perusahaan. Namun, GCSR tidak mempengaruhi nilai perusahaan dan inovasi proses hijau dan inovasi produk hijau bukan bagian dari mediasi parsial atau penuh, melainkan sebagai variabel independen.

 

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Published

2022-03-28

How to Cite

Cahyaningtyas, S. R., Isnaini, Z., & Ramadhani, R. S. (2022). GREEN CORPORATE SOCIAL RESPONSIBILITY: GREEN INNOVATION DAN NILAI PERUSAHAAN. Jurnal Aplikasi Akuntansi, 6(2), 87–108. https://doi.org/10.29303/jaa.v6i2.137