Effect Of Environmental Performance, Environmental Costs, And Corporate Social Responsibility On Financial Performance Of Mining Companies Listed On The Indonesia Stock Exchange In 2020-2022
Keywords:
Environmental performance, environmental costs, corporate social responsibility, financial performanceAbstract
Financial performance is a metric to assess the success of a company in its operations and profit, in assessing whether the financial performance of a company is good or not, the necessary step is to analyze its financial statements. This study aims to determine the effect of environmental performance, environmental costs, and corporate social responsibility on financial performance. This research is included in the category of quantitative research based on the use of this type of data. The Data used is secondary data. The population used in determining the sample of this study is mining companies listed on the Indonesia Stock Exchange (IDX) in 2020-2022. Sampling method using purposive sampling, and obtained a final sample of 34 data. This study will use quantitative research methods by applying multiple linear regression analysis to analyze data. The results of this study showed that environmental performance does not affect financial performance, while environmental costs and corporate social responsibility affect financial performance.
Downloads
References
Babalola, Yisau Abiodun. 2012. “The Impact of Corporate Social Responsibility on Firms’ Profitability in Nigeria.” European Journal of Economics, Finance and administrative sciences 45(1): 39–50.
Brighman, E.F, and L. C. Gapenski. 2006. Intermediate Financial Management. New York: The Dryden Press.
Hadi, Nor. 2011. “Interaksi Tanggung Jawab Sosial, Kinerja Sosial, Kinerja Keuangan Dan Luas Pengungkapan Sosial (Uji Motif Di Balik Social Responsibility Perusahaan Go Publik Di Indonesia).” MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang 1(2): 59–67.
Hidayat, Shodik Nur, Muhammad Abdul Aris, Fakultas Ekonomi Bisnis, and Universitas Muhammadiyah Surakarta. 2023. “Environmental Performance On Financial Performance Pengaruh Corporate Social Responsibility , Green Accounting Dan Kinerja Lingkungan Terhadap Kinerja Keuangan.” 4(6): 8395–8404.
Kusumawati, Eny, Rina Trisnawati, and Fatchan Achyani. 2018. Analisis Laporan Keuangan: Tinjauan Kasus Dan Riset Empiris. Edisi Pert. Surakarta: Muhammadiyah University Press.
Prasetyowati, Agustin, and Marsono Marsono. 2024. “PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT DAN GREEN ACCOUNTING TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2022).” Diponegoro Journal of Accounting 13(3).
Putra, Yudi Partama. 2018. “Pengaruh Kinerja Lingkungan Terhadap Kinerja Keuangan Dengan Pengungkapan Corporate Social Responsibility (CSR) Sebagai Variabel Intervening.” BALANCE Jurnal Akuntansi dan Bisnis 2(2): 227.
Saifuddin, Alifyah Chita Dewi H Helmisar, and Slamet Wiyono. 2023. “Analisis Pengaruh Green Accounting, Kinerja Lingkungan, Biaya Lingkungan Dan Pengungkapan Csr Terhadap Tingkat Profitabilitas Perusahaan (Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Di Bursa Efek Indonesia Tahun 2018-2021).” Jurnal Ekonomi Trisakti 3(1): 1197–1208.
Sawitri, Aristha Purwanthari. 2017. “Analisis Pengaruh Pengungkapan Akuntansi Lingkungan Dan Kinerja Lingkungan Terhadap Nilai Perusahaan.” In Seminar Nasional & Call For Paper, FEB Unikama Malang,(4), , 1–11.
Siregar, Inova Fitri, and Rinayanti Rasyad. 2019. “Pengaruh Implikasi Biaya Lingkungan Dan Kinerja Lingkungan Terhadap Kinerja Keuangan Perusahaan Pertambangan Umum Kategori Program Penilaian Peringkat Kinerja Perusahaan Dalam Pengelolaan Lingkungan Hidup (Proper).” Jurnal Ekonomi Dan Bisnis Dharma Andalas 21(2): 198–209.
Syafrina Qolbiatin Faizah, Bella. 2020. “Penerapan Green Accounting Terhadap Kinerja Keuangan.” Jurnal Riset Akuntansi Kontemporer 12(2): 94–99.