Pengaruh kinerja lingkungan, biaya lingkungan dan ukuran perusahaan terhadap kinerja keuangan

Abstract

Thisi studyi aimsi toi analyzei andi describei thei effecti ofi Environmentali Performance,i Environmentali Costs, andi Companyi Sizei oni Financiali Performance.i Thisi studyi usedi purposivei samplingi methodi andi obtainedi 11i companyi samplesi withi ai totallyi ofi 33i companyi datai fromi 92i manufacturingi companiesi ini thei basici andi chemicali industryi sectorsi listedi oni thei Indonesiani stocki exchangei ini thei periodi 2020-2022. The data analysis techniques used are quantitative methods with descriptive statistical analysis, classical assumption tests, multiple linear regression analysis, coefficient of determination tests, and hypothesis tests consisting of the F test and t test. Thei resultsi ofi thei analysisi showi thati environmentali performancei hasi noi significanti andi negativei effecti oni financiali performance,i whilei environmentali costsi havei ai significanti andi negativei effecti oni financiali performance,i andi companyi sizei hasi ai significanti andi positivei effecti oni financiali performance.