Pengaruh Kinerja Lingkungan, Biaya Lingkungan Dan Pengungkapan CSR Terhadap Kinerja Keuangan Perusahaan Yang Terdaftar Di Bursa Efek Indonesia (BEI)
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
Febita, Gyzza Tiara
Subject
657.042 - FINANCIAL ACCOUNTING
Datestamp
2023-07-10 03:23:26
Abstract :
Financial performance is a complex matter because it involves the effectiveness of capital utilization, and the efficiency of company activities. One way to increase company profits is to prioritize environmental management, the better the environmental management, the better the condition of the company's financial performance. This study aims to determine the effect of environmental performance, environmental costs and CSR disclosure on financial performance in non-primary consumer goods companies (consumer cyclicals) listed on the Indonesia Stock Exchange (IDX). The method used in this study is the documentation method using secondary data. The sampling technique used purposive sampling. The analysis technique used is descriptive statistics, classical assumption test, multiple linear regression analysis and hypothesis testing. The results of the study state that environmental performance has a negative effect on financial performance, environmental costs have no effect on financial performance and CSR disclosure has a positive effect on financial performance.
Financial performance is a complex matter because it involves the effectiveness of capital utilization, and the efficiency of company activities. One way to increase company profits is to prioritize environmental management, the better the environmental management, the better the condition of the company's financial performance. This study aims to determine the effect of environmental performance, environmental costs and CSR disclosure on financial performance in non-primary consumer goods companies (consumer cyclicals) listed on the Indonesia Stock Exchange (IDX). The method used in this study is the documentation method using secondary data. The sampling technique used purposive sampling. The analysis technique used is descriptive statistics, classical assumption test, multiple linear regression analysis and hypothesis testing. The results of the study state that environmental performance has a negative effect on financial performance, environmental costs have no effect on financial performance and CSR disclosure has a positive effect on financial performance.
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