Pengaruh Nilai Tambah Ekonomis , Biaya Lingkungan, Dan Pengungkapan Informasi Lingkungan Terhadap Kinerja Keuangan Pada Perusahaan Sektor Pertambangan Dan Energi Yang Terdaftar Di Bursa Efek Indonesia Periode 2021-2023

Abstract

This study aims to determine the effect of Economic Value Added, Environmental Cost, and Environmental Disclosure on Financial Performance Of Mining and Energy Companies Listed On The Indonesian Stock Exchange For The 2021-2023 Period . The type of research used in this study is associative research. The population in this study were all Mining and Energy Companies Listed on the Indonesia Stock Exchange for the 2021-2023 Period. The sampling technique in this study was purposive sampling, so that the number of samples was 35 companies with 105 observations. The data analysis method used, multiple linear regression, classical assumptions, hypothesis testing and determination coefficient testing. The results of the study showed that Economic Added Value had a partial and significant effect on financial performance, while Environmental Costs and Environmental Information Disclosure did not have a partial effect on financial performance. Economic Added Value, Environmental Costs and Environmental Information Disclosure had a simultaneous and significant effect on financial performance in Mining and Energy Sector Companies Listed on the Indonesia Stock Exchange for the 2021-2023 Period.