Pengaruh CSR terhadap Kinerja Lingkungan dengan Strategi Lingkungan sebagai Variabel Mediasi

Aprillia Rahmawati; Diah Hari Suryaningrum

doi:10.29303/distribusi.v12i1.427

Authors

Aprillia Rahmawati UPN "Veteran" Jawa Timur
Diah Hari Suryaningrum UPN "Veteran" Jawa Timur

DOI:

https://doi.org/10.29303/distribusi.v12i1.427

Keywords:

Corporate Social Responsibility, Kinerja Lingkungan, Strategi Lingkungan

Abstract

Isu-isu seputar lingkungan memiliki dampak signifikan pada dinamika bisnis saat ini. Perubahan cepat dalam tren bisnis terjadi karena persaingan yang ketat di lingkungan bisnis. Evaluasi kinerja perusahaan kini tidak hanya berfokus pada aspek keuangan, melainkan juga pada aspek lingkungan. Tujuan dari penelitian ini adalah untuk secara empiris menguji dan menganalisis pengaruh Tanggung Jawab Sosial Perusahaan (CSR) terhadap Kinerja Lingkungan, dengan mempertimbangkan Strategi Lingkungan sebagai variabel mediasi. Metode penelitian yang digunakan adalah pendekatan kuantitatif, dengan populasi penelitian terdiri dari perusahaan manufaktur yang ada di Indonesia. Jumlah sampel yang digunakan sebanyak 169. Data primer diperoleh melalui penyebaran kuesioner yang dikirimkan melalui email dengan bantuan pihak ketiga. Analisis data dilakukan dengan menggunakan metode Partial Least Square, menggunakan perangkat lunak SmarPLS4 versi 4.0.9.4. Hasil penelitian menunjukkan bahwa CSR memiliki pengaruh terhadap Kinerja Lingkungan dan Strategi Lingkungan. Selanjutnya, Strategi Lingkungan juga berpengaruh terhadap Kinerja Lingkungan. Lebih lanjut, Strategi Lingkungan terbukti menjadi mediator dalam hubungan antara CSR dan Kinerja Lingkungan.

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