The Effect of Corporate Financial Performance and Corporate Environmental Performance on Corporate Sustainability Performance with the Board of Independence as a Moderating Variable

Abstract

The purpose of this study was to empirically examine the effect of Corporate Financial Performance (CFP) and Corporate Environmental Performance (CEP) on Corporate Sustainability Performance (CSP) with the Board of Independence (BOI) as a moderating variable. The research population consists of companies listed on the Indonesia Stock Exchange. Through purposive sampling, a sample of 23 companies was obtained from 2015 to 2015. 2021. The analysis technique used is Structural Equation Modeling-Partial Least Squares (SEM-PLS) using SmartPLS 4.0 software. The test results show that CFP has a positive effect on CSP. CEP has no effect on CSP. BOI is unable to moderate the effect of CFP on CSP. BOI can’t strengthen the relationship between CEP and CSP.