Pengaruh Kinerja Lingkungan, Biaya Lingkungan, dan Pengungkapan Lingkungan Terhadap Kinerja Keuangan

• Kategori : Skripsi
• Penulis : Nabila Safitri
• Identitas : 200121055 - Akuntansi
• Abstrak :
  

  Evaluating Financial Performance Based On Environmental Performance, Environmental Costs, and Environmental Disclosure Nabila Safitri1 , Imam Hadiwibowo2*, Mohammad Taufik Azis3 1,2,3 Department of Accounting, Universitas Muhamamdiyah Cirebon, Indonesia *Corresponding Author: imam.hadiwibowo@umc.ac.id Abstract This study examines the relationship between environmental performance, environmental costs, and environmental disclosures with financial performance among companies in the basic materials and consumer non-cyclical sectors listed on the Indonesia Stock Exchange from 2021-2023. Utilizing a quantitative approach with panel data regression analysis, the study reveals that environmental disclosure positively impacts financial performance, while environmental performance and environmental costs show no significant effect. The findings indicate that transparent sustainability reporting enhances stakeholder confidence and company reputation, contributing to improved financial outcomes. The results align with legitimacy theory, emphasizing the importance of aligning corporate activities with societal norms to achieve long-term financial stability. Despite the increasing global emphasis on sustainability, the study underscores the need for greater public awareness and investment in environmental initiatives to realize their full financial benefits. Keywords: Financial Performance, Environmental Performance, Environmental Costs, Environmental Disclosure, Sustainability

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