Pengungkapan Lingkungan, Operating Efficiency ratio, dan Capital Expenditure terhadap Kinerja Keuangan

Abdillah, Muhammad Afif (2023) Pengungkapan Lingkungan, Operating Efficiency ratio, dan Capital Expenditure terhadap Kinerja Keuangan. Undergraduate thesis, Universitas Hayam Wuruk Perbanas Surabaya.

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Abstract

This study examines the relationship between environmental disclosure, operating efficiency ratio, and capital expenditure on the financial performance of companies. Environmental disclosure refers to a company's transparency in informing the environmental impact of its business operations. Operating efficiency ratio measures a company's resource efficiency, while capital expenditure reflects investments in assets. The study sample consists of 233 companies in the properties & real estate sector listed on the Indonesia Stock Exchange for the years 2018-2022. The research analysis technique employs multiple linear regression. The results reveal that environmental disclosure and capital expenditure do not significantly affect financial performance, while operating efficiency ratio significantly affects financial performance.

Item Type: Thesis (Undergraduate)
Subjects: 300 - SOCIAL SCIENCE > 330 - 339 ECONOMICS > 330 - ECONOMICS
Divisions: Bachelor of Accountancy
Depositing User: MUHAMMAD AFIF ABDILLAH
Date Deposited: 08 Nov 2023 06:54
Last Modified: 08 Nov 2023 06:54
URI: http://eprints.perbanas.ac.id/id/eprint/11581

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