Pengaruh Biaya Lingkungan Dan Kinerja Lingkungan Terhadap Kinerja Keuangan

Authors

  • Adyandra Sabrina Nareswari Universitas Muhammadiyah Prof.Dr.Hamka, Indonesia

DOI:

https://doi.org/10.29240/disclosure.v5i2.12940

Keywords:

Environmental Cost, Environmental Performance, Financial Performance, Corporate Social Responsibility (CSR).

Abstract

This study aims to examine the impact of environmental costs and environmental performance on financial performance. The population in this study are non-cyclical consumer companies listed on the Indonesia Stock Exchange (IDX) for the period 2022-2023. A purposive sampling method was used to select samples and resulted in a total sample of 98 companies based on predetermined criteria. Environmental costs, which arise from natural resource management policies, emission control, and waste management, can influence company profitability.  On the other hand, environmental performance that reflects the extent to which the company implements the principles of social and environmental responsibility (CSR) can affect the company's financial results. This study uses a quantitative approach with regression analysis method to test the relationship between these variables.

Downloads

Download data is not yet available.

References

Alfawaz, R., & Rigel, N. F. (2022). Pengaruh pengungkapan Corporate Social Responsibility terhadap kinerja keuangan perusahaan sektor industri kesehatan. 4, 513–521. https://doi.org/10.20885/ncaf.vol4.art64

Cahyani, R. S. A., & Puspitasari, W. (2023). PENGARUH KINERJA LINGKUNGAN, BIAYA LINGKUNGAN, KEPEMILIKAN SAHAM PUBLIK, GREEN ACCOUNTING, DAN STRUKTUR MODAL TERHADAP KINERJA KEUANGAN. Jurnal Akuntansi Trisakti, 10(2), 189–208. https://doi.org/10.25105/jat.v10i2.17846

Dharmawan, Hadiana. et. al. (2024). Pengaruh Kinerja Lingkungan, Biaya Lingkungan Dan Ukuran Perusahaan Terhadap Kinerja Keuangan Perusahaan Yang Terdaftar Di Bursa Efek Indonesia (Studi Kasus Pada Perusahaan Manufaktur Sektor Konsumen Primer Tahun 2018-2022). SEIKO : Journal of Management & Business, 7(2), 452–467.

Dowling, J., & Pfeffer, J. (1975). Organizational Legitimacy: Social Values and Organizational Behavior. In Source: The Pacific Sociological Review (Vol. 18, Issue 1). https://www.jstor.org/stable/1388226?seq=1&cid=pdf-

Ladyve, G. Mustika. et. al. (2020). PENGARUH KINERJA LINGKUNGAN, BIAYA LINGKUNGAN, DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAN YANG TERDAFTAR DI BURA EFEK INDONESIA TAHUN 2015 - 2018.

Mcvea, J. F., & Freeman, R. E. (2005). A names-and-faces approach to stakeholder management how focusing on stakeholders as individuals can bring ethics and entrepreneurial strategy together. In Journal of Management Inquiry (Vol. 14, Issue 1, pp. 57–69). https://doi.org/10.1177/1056492604270799

Putri, G. L. (2023). Pengaruh Biaya Lingkungan Terhadap Kinerja KeuanganPerusahaan (Studi Kasus Pada Perusahaan Manufaktur yang Terdaftar di BEI Periode Tahun 2017-2021). EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi Dan Bisnis. https://doi.org/https://doi.org/10.37676/ekombis.v11i1

Rahayudi, A. M. P., & Apriwandi, A. (2023). Kinerja Lingkungan, Biaya Lingkungan dan Kinerja Keuangan. Owner, 7(1), 774–786. https://doi.org/10.33395/owner.v7i1.1334

Sinosi, S. Maryam. et. al. (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). Jurnal Ekonomi Dan Bisnis, 11(4).

Zainab, A., & Burhany, D. I. (2020). Biaya Lingkungan, Kinerja Lingkungan, dan Kinerja Keuangan pada Perusahaan Manufaktur.

Nababan, Willy Medi Christian (2024). State Losses IDR 271 Trillion, Where Did It Come From?. Retrieved April 2, 2024, from https://www.kompas.id/baca/english/2024/04/01/en kerugian-negara-dari-kasus-timah-capai-rp-271-t-dari-mana-asalnya

Freeman, R. E. (1984). STRATEGIC MANAGEMENT :A Stakeholder Approach.

Hermawan, S., & Amirullah, M. S. (2016). METODE PENELITIAN BISNIS Pendekatan Kuantitatif & Kualitatif.

Sugiyono. (2013). METODE PENELITIAN KUANTITATIF KUALITATIF DAN R&D. https://digilib.stekom.ac.id/assets/dokumen/ebook/feb_35efe6a47227d6031a75569c2f3f39d44fe2db43_1652079047.pdf

Downloads

Published

2025-11-25

How to Cite

Adyandra Sabrina Nareswari. (2025). Pengaruh Biaya Lingkungan Dan Kinerja Lingkungan Terhadap Kinerja Keuangan. Disclosure: Journal of Accounting and Finance, 5(2), 163–182. https://doi.org/10.29240/disclosure.v5i2.12940

Issue

Vol. 5 No. 2 (2025): November 2025

Section

Articles

Citation Check

License

Copyright (c) 2025 Adyandra Sabrina Nareswari

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Authors who publish with this journal agree to the following terms:

  1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC BY-NC-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
  2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
  3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).