Salsabilla, Didit putra (2025) Pengaruh pengungkapan lingkungan, kinerja lingkungan, dan biaya lingkungan terhadap kinerja keuangan perusahaan BUMN. Undergraduate thesis, Universitas Hayam Wuruk Perbanas.
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Abstract
This study aims to analyze the effect of environmental disclosure, environmental performance, and environmental costs on the financial performance of state-owned enterprises in Indonesia. Financial performance is measured using Return on Assets (ROA). This study uses data from financial reports and sustainability reports of state-owned enterprises for the period 2020-2024. The analysis method used is multiple linear regression. The results of the study show that environmental disclosure has a positive effect on financial performance, indicating that transparency in sustainability practices increases investor confidence and operational efficiency. Meanwhile, environmental performance also has a positive effect on financial performance, indicating that efforts to reduce emissions and energy efficiency provide added value to the company's profitability. However, environmental costs do not show a significant effect on the company's financial performance. This study provides practical implications for state-owned enterprises to continue to improve environmental disclosure and performance in order to improve financial performance.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | DIDIT PUTRA SALSABILLA |
| Date Deposited: | 12 Mar 2025 02:09 |
| Last Modified: | 12 Mar 2025 02:09 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/13141 |
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