Inovasi Teknologi sebagai Moderator Corporate Social Responsibility, Eco-efficiency dan Kinerja Keuangan Perusahaan Manufaktur di Indonesia
DOI:
https://doi.org/10.18196/rabin.v9i2.26796Keywords:
Corporate Social Responsibility, Eco-efficiency, Inovasi Teknologi, Kinerja Keuangan, Perusahaan ManufakturAbstract
Latar Belakang: Lingkungan yang kompetitif memberikan dampak terhadap perkembangan tren bisnis saat ini. Namun, sebagian Perusahaan yang berfokus pada peningkatan keuntungan masih mengesampingkan tanggung jawab atas dampak operasionalnya terhadap lingkungan.
Tujuan: Berdasarkan teori Natural Resource-based View (NRBV), penelitian ini bertujuan untuk memperoleh bukti empiris pengaruh Corporate Social Responsibility (CSR) dan Eco-efficiency terhadap kinerja keuangan perusahaan manufaktur di Indonesia yang dimoderasi oleh inovasi teknologi.
Metode Penelitian: Penelitian ini menggunakan data panel dari 74 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode tahun 2019 hingga 2022. Penelitian ini menggunakan pendekatan Ordinary Least Squares (OLS) dan Generalized Method of Moments (GMM) sebagai model utama dalam penelitian ini.
Hasil Penelitian: Hasil penelitian menunjukkan CSR dan eco-efficiency berpengaruh positif terhadap kinerja keuangan. Peneliti juga menemukan bahwa inovasi teknologi tidak berpengaruh dalam memoderasi hubungan antara CSR dan kinerja keuangan, akan tetapi inovasi teknologi berpengaruh positif dalam memoderasi hubungan antara eco-efficiency dan kinerja keuangan perusahaan. Adanya inovasi teknologi dapat membantu perusahaan menjadi lebih efisien dalam menjalankan praktik eco-efficiency serta memberikan keunggulan bersaing di pasar yang semakin memperhatikan keberlanjutan. Temuan ini juga menunjukkan strategi jangka panjang yang diperlukan bagi manajer, praktisi, regulator maupun akademisi.
Keaslian/Kebaruan Penelitian: Penelitian ini menambahkan variabel inovasi teknologi sebagai variabel moderasi. Inovasi teknologi dapat meningkatkan kinerja perusahaan dengan mengurangi dampak lingkungan sehngga dapat membantu perusahaan untuk mengembangkan peluang pasar baru.
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