PENGARUH BIAYA LINGKUNGAN DAN KINERJA LINGKUNGAN TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR AGRIKULTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
DOI:
https://doi.org/10.47491/landjournal.v6i1.4020Keywords:
Environmental Costs, Environmental Performance, Financial PerformanceAbstract
In carrying out its operational activities, the company often ignores the impact of these activities on the surrounding environment, where the impact can be detrimental to the environment. When a company has managed its environment well, it has good environmental performance. In the effort to manage the environment, there are several activities related to the environment that result in expenses for the company in the form of environmental costs. Good environmental performance and proper environmental cost management reflect that the company's financial performance is good. One form of a company's financial performance can be measured by its Net profit margin. Based on this phenomenon, the purpose of compiling this report is to find out how the influence between environmental costs and environmental performance on financial performance in agricultural sub-sector companies listed on the Indonesia Stock Exchange. This study uses a type of quantitative research with a total of 40 samples derived from sustainability reports and annual reports from manufacturing companies in the agricultural sub-sector listed on the Indonesia Stock Exchange for the 2019-2023 period, with analytical tools consisting of product moment correlation tests, multiple correlation tests, multiple regression tests, determination coefficients, F tests and T tests. The results of this test show that partially environmental costs have a negative influence on financial performance, while environmental performance partially has no influence on financial performance. Meanwhile, simultaneously environmental costs and environmental performance have a positive and significant influence on financial performance.
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