PENGARUH UKURAN PERUSAHAAN, KINERJA LINGKUNGAN DAN BIAYA LINGKUNGAN TERHADAP KINERJA KEUANGAN (Studi Kasus Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022)

  • Ratu Habibah Mauhibah Sekolah Tinggi Ilmu Ekonomi (STIE) Ekuitas Bandung
  • Yane Devi Anna Sekolah Tinggi Ilmu Ekonomi (STIE) Ekuitas Bandung
DOI: https://doi.org/10.52250/reas.v4i2.790
Keywords: Company Size, Environmental Perfomance, Environmental Costs, Financial Performance

Abstract

This research aims to determine the influence of company size, environmental performance and environmental costs on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange for the period 2018 - 2022. This research method uses quantitative research methods with a descriptive and verification approach. The data used in this research is secondary data in the form of financial reports and company PROPER reports. The data testing technique uses multiple linear regression. The research results show that company size and environmental costs have a partial effect on financial performance, environmental performance has no effect on financial performance. Company size, environmental performance, environmental costs simultaneously influence financial performance.

Published
2024-09-13
How to Cite
Mauhibah, R., & Anna, Y. (2024). PENGARUH UKURAN PERUSAHAAN, KINERJA LINGKUNGAN DAN BIAYA LINGKUNGAN TERHADAP KINERJA KEUANGAN (Studi Kasus Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022). Review of Accounting and Business, 4(2), 85-97. https://doi.org/10.52250/reas.v4i2.790
Issue
Vol 4 No 2 (2024): Review of Accounting and Business
Section
Articles