PENGARUH KINERJA LINGKUNGAN, BIAYA LINGKUNGAN & UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN YANG TERDAFTAR PADA BURSA EFEK INDONESIA (Studi pada Perusahaan Sektor Pertambangan Periode 2018-2019)

https://doi.org/10.34308/eqien.v11i04.1225

Authors

  • Sayidah Maryam Sinosi UNHAS
  • Nirwani Nirwani Mahasiwa Magister Akuntansi Universitas Hasanuddin
  • Kartini Kartini Dosen Magister Akuntansi Universitas Hasanuddin
  • Yohanis Rura Dosen Magister Akuntansi Universitas Hasanuddin

Keywords:

Financial Performance, Environmental Costs, Company Size.

Abstract

The purpose of this research is to find out how the influence of environmental performance, environmental costs and company size on the company's financial performance. The population of this study is all mining companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2019 period. This research is on the official website on the Indonesia Stock Exchange, namely on the web www.idx.co.id. The results of this study indicate that environmental performance, environmental costs and firm size simultaneously affect financial performance. Environmental performance and company size have a positive effect on financial performance, while environmental costs have no effect on financial performance.

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Published

2022-12-27

How to Cite

Sinosi, S. M., Nirwani, N., Kartini, K., & Rura, Y. (2022). PENGARUH KINERJA LINGKUNGAN, BIAYA LINGKUNGAN & UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN YANG TERDAFTAR PADA BURSA EFEK INDONESIA (Studi pada Perusahaan Sektor Pertambangan Periode 2018-2019). Eqien - Jurnal Ekonomi Dan Bisnis, 11(04), 313 – 318. https://doi.org/10.34308/eqien.v11i04.1225