PENGARUH INOVASI TERHADAP PROFITABILITAS PERUSAHAAN SEKTOR INDUSTRI ENERGI DI INDONESIA

Penulis

  • Wenny Chandra Universitas Katolik Indonesia Atma Jaya
  • Sumani Sumani Universitas Katolik Indonesia Atma Jaya

DOI:

https://doi.org/10.25170/jak.v17i1.4331

Kata Kunci:

Keberlanjutan Inovasi, CSR, Green Investment, Profitabilitas

Abstrak

Keberlanjutan menjadi isu penting yang terus digencarkan melalui berbagai kegiatan seperti CSR dan green investment. Penelitian ini bertujuan untuk meneliti, mengkaji, dan menjelaskan pengaruh inovasi terhadap profitabilitas perusahaan industri energi melalui mediasi kegiatan CSR dan green investment. Data yang digunakan dalam penelitian ini merupakan data sekunder yang didapatkan dari Bursa Efek Indonesia (BEI). Populasi dalam penelitian ini adalah 76 perusahaan industri energi yang terdaftar di Bursa Efek Indonesia (BEI) pada periode tahun 2019-2021. Dari populasi tersebut, sebanyak 24 perusahaan industri energi memenuhi kriteria penelitian.  Pengolahan data dilakukan melalui software SmartPLS versi 3.2.9. Pengujian dilakukan melalui uji inner model yang bertujuan untuk menguji hubungan variabel eksogen terhadap variabel endogen menggunakan coefficient of determination (R2), predictive relevance(Q2), effect size (F2), dan uji hipotesis (t-stat dan p-value). Hasil penelitian menunjukkan bahwa tidak terdapat pengaruh signifikan dari inovasi terhadap CSR, green investment, dan profitabilitas sebagai variabel dependen. Selain itu, tidak terdapat pengaruh signifikan dari CSR dan green investment sebagai variabel independent terhadap profitabilitas. Terakhir, tidak terdapat pengaruh signifikan dari inovasi terhadap profitabilitas melalui mediasi CSR dan green investment.

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Diterbitkan

2023-06-06

Cara Mengutip

PENGARUH INOVASI TERHADAP PROFITABILITAS PERUSAHAAN SEKTOR INDUSTRI ENERGI DI INDONESIA . (2023). Jurnal Akuntansi, 17(1), 59-83. https://doi.org/10.25170/jak.v17i1.4331