Dampak Peraturan Lingkungan, Knowledge Management Terhadap Kinerja Keuangan Perusahaan Manufaktur di Jawa Barat
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Abstract
Penelitian ini mengeksplorasi dampak dari peraturan lingkungan dan manajemen pengetahuan terhadap kinerja keuangan perusahaan manufaktur di Jawa Barat, Indonesia. Penelitian ini mengumpulkan data dari 322 perusahaan manufaktur dan menganalisis hubungan antara peraturan lingkungan, manajemen pengetahuan, dan kinerja keuangan dengan menggunakan permodelan persamaan struktural (SEM). Hasil penelitian menunjukkan bahwa kepatuhan terhadap peraturan lingkungan memiliki dampak negatif terhadap kinerja keuangan, sedangkan manajemen pengetahuan memiliki dampak positif. Lebih lanjut, manajemen pengetahuan dapat memoderasi dampak negatif dari peraturan lingkungan terhadap kinerja keuangan. Temuan ini menunjukkan bahwa perusahaan harus memprioritaskan praktik manajemen pengetahuan untuk meningkatkan kinerja keuangan mereka dan mempertimbangkan untuk mengadopsi strategi yang meminimalkan dampak negatif dari peraturan lingkungan. Studi ini juga menyoroti pentingnya menyeimbangkan pertimbangan lingkungan dan ekonomi dalam manajemen perusahaan manufaktur, dan memberikan wawasan bagi para pembuat kebijakan dan regulator tentang potensi konsekuensi ekonomi dari peraturan lingkungan. Meskipun studi ini memiliki beberapa keterbatasan, studi ini memberikan dasar untuk penelitian di masa depan mengenai hubungan yang kompleks antara peraturan lingkungan, manajemen pengetahuan, dan kinerja keuangan.
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