Moderating Competitive Advantage On Factors Affecting Economic Performance
DOI:
https://doi.org/10.51601/ijersc.v3i3.402Abstract
The purpose of this study is to determine the effect of environmental performance, corporate image, corporate social performance on economic performance with competitive advantage as a moderating. The population of this study includes all manufacturing company listed on the Indonesia Stock Exchange in the 2014-2018 period. The sampling technique used purposive sampling technique. Based on predetermined criteria obtained 11 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data logistic regression analysis. The results showed that environmental performance, corporate social performance, competitive advantage proxied by economic performance had a negatif effect, corporate imageproxied by economic performance had no effect. While environmental performance, corporate social performance proxied by economic performance had a positif effect after moderating by competitive advantage, corporate imageproxied by economic performance had no effecteffect after moderating by competitive advantage.
Downloads
References
A.Rahman Hakim. (2015). Strategi Citra Perusahaan (Corporate Image) Pada Pt.Bank Syariah Mandiri,
Tbk.Universitas Islam Negeri Syarif Hidayatullah Jakarta.
Adiasih, P., & Elsye Hatane, S. (2016). Pengaruh Customer’s Perceived Value Terhadap Peningkatan Kinerja
Perusahaan. Jurnal Manajemen Pemasaran, 10(1). https://doi.org/10.9744/pemasaran.10.1.35-42
Agustina Melani. (2015). Menguji Ketahanan Unilever Saat Ekonomi Melambat. Retrieved June 16, 2019, from
www.liputan6.com website: https://www.liputan6.com/bisnis/read/2368332/menguji-ketahanan-unilever-saatekonomi-melambat
Aulia, F. Z., & Agustina, L. (2015). Pengaruh Karakteristik Perusahaan, Kinerja Lingkungan, dan Liputan Media
terhadap Environmental Disclosure. Accounting Analysis Journal. https://doi.org/ISSN 2252-6765
Bentley-Goode, K. A., Omer, T. C., & Twedt, B. J. (2019). Does Business Strategy Impact a Firm’s Information
Environment? Journal of Accounting, Auditing & Finance, 34(4), 563–587.
https://doi.org/10.1177/0148558X17726893
Cegliński, P., & Wiśniewska, A. (2017). CSR as a Source of Competitive Advantage: The Case Study of
Polpharma Group. Journal of Corporate Responsibility and Leadership, 3(4), 9.
https://doi.org/10.12775/JCRL.2016.020
Dewi, I. A. O. P. Y., & Yasa, G. W. (2017). Pengaruh Ukuran Perusahaan, Profitabilitas, Tipe Industri Dan
Kinerja Lingkungan Terhadap Environmental Disclosure. E-Jurnal Akuntansi Universitas Udayana, 20(3),
–2391.
Donaldson, L., & Davis, J. H. (1991). Stewardship Theory or Agency Theory: CEO Governance and
Shareholder Returns. Australian Journal of Management, 16(1), 49–64.
https://doi.org/10.1177/031289629101600103
Eksandy, A. (2018). Metode Penelitian Akuntansi dan Manajemen (Pertama). Tangerang.
Ghozali, I. dan A. C. (2007). Teori Akuntansi. Semarang: Badan Penerbit Universitas Diponegoro.
Harso Kurniawan. (2016). Kinerja Manufaktur Melempem. Retrieved June 16, 2019, from www.beritasatu.com
website: https://www.beritasatu.com/ekonomi/338008/kinerja-manufaktur-melempem
I Wayan Pradnyantha Wirasedana. (2017). Pengaruh Kinerja Lingkungan Terhadapkinerja Ekonomi (U.
Udayana, Ed.).
Jefany, F. O. (2017). Pengaruh Profitabilitas, Leverage, Pertumbuhan Perusahaan Terhadap Kinerja
Lingkungan. universitas widyatama.
Jessica Elisabet Samosir. (2017). PENERAPAN Balanced Scorecard Dalam Pengukuran Kinerja Pelayanan
Pengangkutan Sampah Di Kota Batam. Politeknik Negeri Batam.
Kabir, M. H. (2007). Positive Accounting Theory and Science: A Comparison. SSRN Electronic Journal.
https://doi.org/10.2139/ssrn.1027382
Lie Liana. (2009). Penggunaan MRA dengan Spss untuk Menguji Pengaruh Variabel Moderating terhadap
International Journal of Educational Research & Social Sciences ISSN: 2774-5406
Hubungan antara Variabel Independen dan Variabel Dependen.
Ma, H. (2000). COMPETITIVE ADVANTAGE AND FIRM PERFORMANCE. Competitiveness Review, 10(2),
–32. https://doi.org/10.1108/eb046396
Porter, M. E., & Linde, C. van der. (1995). Toward a New Conception of the Environment-Competitiveness
Relationship. Journal of Economic Perspectives, 9(4), 97–118. https://doi.org/10.1257/jep.9.4.97
Putra, Y. S., . S., & . S. (2018). Analysis of Differentiation Strategies to Create Competitive Advantages in
Facing Global Markets. KnE Social Sciences, 3(3), 254. https://doi.org/10.18502/kss.v3i3.188
Saputra, F. (2016). Pengaruh Environmental Performance Dan Environmental Disclosure Terhadap Economic
Performance.
Schillemans, T. (2013). Moving Beyond The Clash of Interests: On stewardship theory and the relationships
between central government departments and public agencies. Public Management Review, 15(4), 541–562.
https://doi.org/10.1080/14719037.2012.691008
South, S. E. (1981). Competitive Advantage: The Cornerstone Of Strategic Thinking. Journal Of Business
Strategy, 1(4), 15–25. https://doi.org/10.1108/eb038908
Stonehouse, G., & Snowdon, B. (2007). Competitive Advantage Revisited: Michael Porter on Strategy and
Competitiveness. Journal of Management Inquiry, 16(3), 256–273. https://doi.org/10.1177/1056492607306333
Sugiyono. (2016). Metode Penelitian Kuantitatif, Kualitatif dan R&D (PT Alfabet, Ed.). Bandung.
Watson, T. (2012). The evolution of public relations measurement and evaluation. Public Relations Review,
(3), 390–398. https://doi.org/10.1016/j.pubrev.2011.12.018
Whino Sekar Prasetyaning Tunggal+Fachrurrozie Fachrurrozie. (2014). Pengaruh Environmental Performance,
Environmental Cost Dan Csr Disclosure Terhadap Financial Performance.
Wilmshurst, T. D., & Frost, G. R. (2000). Corporate environmental reporting. Accounting, Auditing &
Accountability Journal, 13(1), 10–26. https://doi.org/10.1108/09513570010316126
Wina Permatasari Wirawan. (2016). Analisis Hubungan Corporate Social Performance (Csp) Dengan Kinerja
Keuangan Bank Syariah. Retrieved From Http://Eprints.Ums.Ac.Id/48921/1/Naskah Publikasi.Pdf.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2022 International Journal of Educational Research & Social Sciences
This work is licensed under a Creative Commons Attribution 4.0 International License.
