PENGARUH PENGUNGKAPAN LINGKUNGAN, BIAYA LINGKUNGAN, KINERJA LINGKUNGAN TERHADAP KINERJA KEUANGAN PERUSAHAAN

Faujiah, Faujiah (2024) PENGARUH PENGUNGKAPAN LINGKUNGAN, BIAYA LINGKUNGAN, KINERJA LINGKUNGAN TERHADAP KINERJA KEUANGAN PERUSAHAAN. Sarjana (S1) thesis, Universitas Islam 45.

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Abstract

The aim of this research is to prove the influence of environmental disclosure, environmental costs, environmental performance on company financial performance. The method used in this research is a statistical method with a quantitative approach. The sample in this study used a purposive sampling method with data sources from the annual financial reports of companies in the primary consumer goods sector listed on the Indonesia Stock Exchange in 2020 - 2022, obtaining 16 companies with 3 years of data, obtaining 48 data results. Data analysis was carried out using the multiple linear regression analysis method and processed with the help of SPSS (Statistical Product and Service Solution) version 25 software. The results of this research indicate that environmental costs have a negative and significant effect on financial performance. Environmental disclosure and environmental performance have no effect and are not significant on financial performance. The next research suggestion is that it is hoped that they will not only take samples of companies in the primary consumer goods sector, they can also take samples of other companies. And it is hoped that future researchers can extend the sampling period and add other variables so that the research results are more consistent.

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