KINERJA LINGKUNGAN, UKURAN PERUSAHAAN DAN KEPUTUSAN SUMBER PENDANAAN
Abstract
Penelitian ini bertujuan untuk mengembangkan kajian teoritis mengenai keterkaitan kinerja lingkungan terhadap keputusan sumber pendanaan serta peran ukuran perusahaan terhadap hubungan kinerja lingkungan terhadap keputusan sumber pendanaan. Penelitian ini merupakan studi literatur dengan menggunakan literatur terdahulu sebagai landasan penelitian. Hasil penelitian memberikan pengembangan konseptual mengenai pengaruh kinerja lingkungan terhadap keputusan sumber pendanaan, serta peran mediator variabel ukuran perusahaan terhadap hubungan kinerja lingkungan terhadap keputusan sumber pendanaan.
References
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Benlemlih, M., & Cai, L. (2020). Corporate environmental performance and financing decisions. Business Ethics, 29(2), 248–265. https://doi.org/10.1111/beer.12257
Chakrabarti, A., & Chakrabarti, A. (2019). The capital structure puzzle – evidence from Indian energy sector. International Journal of Energy Sector Management, 13(1), 2–23. https://doi.org/10.1108/IJESM-03-2018-0001
Chen, Y. S., Chiu, S. C., Lin, S., & Wu, K. H. (2019). Corporate social responsibility and income smoothing: Supply chain perspectives. Journal of Business Research, 97(July 2017), 76–93. https://doi.org/10.1016/j.jbusres.2018.12.052
Cui, J., Jo, H., & Na, H. (2018). Does Corporate Social Responsibility Affect Information Asymmetry? Journal of Business Ethics, 148(3), 549–572. https://doi.org/10.1007/s10551-015-3003-8
Daskalakis, N., Jarvis, R., & Schizas, E. (2013). Financing practices and preferences for micro and small firms. Journal of Small Business and Enterprise Development, 20(1), 80–101. https://doi.org/10.1108/14626001311298420
Deb, P., & Sreekumar, V. (2021). The threat of bankruptcy and financing strategy in learning-intensive industries. Journal of Strategy and Management, 14(4), 635–650. https://doi.org/10.1108/JSMA-11-2020-0321
Gjergji, R., Vena, L., Sciascia, S., & Cortesi, A. (2021). The effects of environmental, social and governance disclosure on the cost of capital in small and medium enterprises: The role of family business status. Business Strategy and the Environment, 30(1), 683–693. https://doi.org/10.1002/bse.2647
Guizani, M., & Ajmi, A. N. (2021). Testing the pecking order theory of capital structure in an Islamic legal system: the case of Saudi Arabia. International Journal of Islamic and Middle Eastern Finance and Management, 14(4), 732–752. https://doi.org/10.1108/IMEFM-05-2019-0216
Kalash, I. (2021). The impact of environmental performance on capital structure and fi rm performance : the case of Turkey. Society and Business Review, 16(2), 255–277. https://doi.org/10.1108/SBR-11-2020-0138
Lai, X., Yue, S., Guo, C., & Zhang, X. (2023). Does FinTech reduce corporate excess leverage? Evidence from China. Economic Analysis and Policy, 77, 281–299. https://doi.org/10.1016/j.eap.2022.11.017
Mun, S. G., & Jang, S. C. (Shawn). (2017). “Understanding restaurant firms†debt-equity financing. International Journal of Contemporary Hospitality Management, 29(12), 3006–3022. https://doi.org/10.1108/IJCHM-07-2016-0342
Nie, Z., Ling, X., & Chen, M. (2023). The power of technology: FinTech and corporate debt default risk in China. Pacific Basin Finance Journal, 78(February), 101969. https://doi.org/10.1016/j.pacfin.2023.101969
Putu, N., Septiani, N., Ngurah, I. G., Suaryana, A., Putu, N., Septiani, N., Gusti, I., Agung, N., & Pengaruh, S. (2018). ISSN : 2302-8556 E-Jurnal Akuntansi Universitas Udayana Pengaruh Profitabilitas , Ukuran Perusahaan , Struktur Aset , Risiko Bisnis dan Likuiditas pada Struktur Modal Fakultas Ekonomi dan Bisnis Universitas Udayana ( Unud ), Bali , Indonesia email : nitas. 22, 1682–1710.
Rico Andika, I. K., & Sedana, I. B. P. (2019). Pengaruh Profitabilitas, Struktur Aktiva, Dan Ukuran Perusahaan Terhadap Struktur Modal. E-Jurnal Manajemen Universitas Udayana, 8(9), 5803. https://doi.org/10.24843/ejmunud.2019.v08.i09.p22
Zhang, D. (2021). How environmental performance affects firms’ access to credit: Evidence from EU countries. Journal of Cleaner Production, 315(June), 128294. https://doi.org/10.1016/j.jclepro.2021.128294
Zhang, D., & Wellalage, N. H. (2022). Comparative analysis of environmental performance measures and their impact on firms’ financing choices. Journal of Cleaner Production, 375(June), 134176. https://doi.org/10.1016/j.jclepro.2022.134176
Zhou, S., Tiruneh, W. A., & Legese, M. A. (2023). The effect of corporate social responsibility on environmental performance: the mediating role of green innovation and green human resource management. International Journal of Emerging Markets. https://doi.org/10.1108/IJOEM-02-2022-0211
Published
2023-08-15
How to Cite
UTAMI, Devi Wahyu.
KINERJA LINGKUNGAN, UKURAN PERUSAHAAN DAN KEPUTUSAN SUMBER PENDANAAN.
PROSIDING SEMINAR NASIONAL UNARS, [S.l.], v. 2, n. 1, p. 90-95, aug. 2023.
Available at: <https://unars.ac.id/ojs/index.php/prosidingSDGs/article/view/3286>. Date accessed: 13 mar. 2025.
Section
Articles
