Pengaruh Kinerja Lingkungan Dan Biaya Lingkungan Terhadap Profitabilitas Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia

Abstrak

This study aims to determine how profitability is affected by environmental performance and environmental costs. The population of this study are mining companies listed on the Indonesia Stock Exchange in the 2021-2022 period. Based on the sample criteria obtained, 15 companies were obtained through purposive sampling method. This study uses data analysis methods with multiple linear regression analysis, which is carried out using the IBM SPSS Statistics 26 application. The results showed that environmental performance had no effect on profitability and environmental costs had an effect on profitability. This study shows that with good or bad environmental performance has not been able to increase the profitability of a company. While the existence of environmental costs in the short term the impact can reduce profitability because the impact generated to increase profitability is done with a long period of time.

Kata kunci

• Environmental Costs
• Environmental Performance
• Profitability