PERAN INOVASI TEKNOLOGI PRODUK DAN PROSES HIJAU DALAM MEMEDIASI PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN

Abstrak

This study aims to examine the role of product and green process technology innovations in mediating the effect of corporate social responsibility disclosure on financial performance in mining companies listed on the Indonesia Stock Exchange for 5 years (2019-2023). The population of this study is all mining companies listed on the Indonesia Stock Exchange in 2019-2023 as many as 73 companies. This study uses the purposive sampling method, with a sample of 25 companies. Thus, the number of observations is 125. This study also uses panel data analysis obtained from annual financial statements and Annual Reports for 5 years. The analysis tool used in this study is panel data mediated regression. Based on the results of the study, it was found that (1) CSR has a positive and significant effect on product technology innovation, (2) CSR has a positive and significant effect on financial performance, (3) Product technology innovation does not significantly mediate the influence of CSR on financial performance, (4) CSR has a positive and significant effect on green processes, (5) Green processes do not significantly mediate the influence of CSR on financial performance, (6) Product technology innovation has a significant but negative effect on financial performance, (7) Green processes do not have a significant effect on financial performance.

Kata kunci

• Corporate Social Responsibility (CSR)
• Inovasi Teknologi Hijau
• Inovasi produk
• Kinerja Keuangan
• Proses Teknologi Hijau