Pengaruh Kinerja Keuangan Dan Kinerja Lingkungan Terhadap Pengungkapan Lingkungan

Komaria, Nanda (2024) Pengaruh Kinerja Keuangan Dan Kinerja Lingkungan Terhadap Pengungkapan Lingkungan. Sarjana (S1) thesis, Universitas Islam 45.

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Abstract

This research aims to examine the influence of Financial Performance and Environmental Performance on Environmental Disclosure. This research method is descriptive with a quantitative approach. This research data uses secondary data, namely sustainability reports of mining sector companies registered on the IDX for 2020-2022 obtained from www.idx.co.id, as well as the official website of the Ministry of Environment and Forestry (http://proper.menlhk.go. id). The analysis used in this research is multiple linear regression with SPSS 25 software. The number of samples is 15 companies with a sampling technique using the purposive sampling method. The results of this research show that financial performance variables do not have a positive and significant effect on environmental disclosure, and environmental performance variables have a positive and significant effect on environmental disclosure.

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