CD Skripsi
Pengaruh R&D Investment Dan Growth Oppurtunity Terhadap Kinerja Keuangan Dan Environmental Disclosure Sebagai Variabel Intervening Padaperusahaan Sub Sektor Farmasi Yang Terdaftardi Bei Periode 2017-2020
This study aims to analyze the effect of r&d investment and growth
opportunities on financial performance and environmental disclosure as
intervening variables in pharmaceutical sub-sector companies listed on the
Indonesia Stock Exchange for the 2017-2020 period and selected based on
criteria so that 44 companies were obtained.
Secondary data was collected using documentation techniques by
collecting data on r&d investment, growth opportunities, financial performance
and environmental disclosure during the research period in the annual report
published on the IDX.
The results of the study show that 1) R&D Investment has a positive and
significant effect on Environmental disclosure; 2) Growth opportunity has a
positive and significant effect on Environmental disclosure; 3) R&D Investment
has a negative but not significant effect on Financial Performance; 4) Growth
opportunity has a negative but not significant effect on Financial Performance; 5)
Environmental disclosure has a positive and significant effect on Financial
Performance; 6) R&D Investment has a positive and significant effect on
Financial Performance with Intervening Environmental disclosure; 7) Growth
opportunity has a positive and significant effect on Financial Performance with
Intervening Environmental Disclosure.
Keywords: r&d investment, growth oppurtunity, firm peformance,
environmental disclosure
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