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All Journal Jurnal Pendidikan Akuntansi (JPAK) Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal Sosial dan Teknologi Edunity: Kajian Ilmu Sosial dan Pendidikan journal of social and economic research Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Akuntansi Indonesian Journal of Accounting and Financial Technology (CRYPTO) Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan
Hendro Lukman
Universitas Tarumanagara
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pengaruh Environmental Disclosure, Environmental Cost, dan Greenwashing Terhadap Kinerja Keuangan Perusahaan Pertambangan Rahmat Fauzan; Hendro Lukman
Jurnal Sosial Teknologi Vol. 6 No. 6 (2026): Jurnal Sosial dan Teknologi
Publisher : CV. Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jurnalsostech.v6i6.32903

Abstract

This study is motivated by the increasing demand for environmental transparency and sustainability in the mining sector, which has significant ecological impacts, as well as the inconsistent findings regarding the effects of environmental disclosure, environmental cost, and greenwashing on corporate financial performance. The objective of this study is to analyze the influence of these three variables on the financial performance of mining companies listed on the Indonesia Stock Exchange during the 2021–2023 period. This research employs a quantitative approach using panel data from 17 companies over three years, resulting in 51 observations. Data analysis was conducted using panel regression with the Random Effect Model supported by EViews 13, along with descriptive statistics, classical assumption tests, partial and simultaneous tests, and coefficient of determination analysis. The results indicate that environmental disclosure has a negative but insignificant effect on financial performance, environmental cost has a positive but insignificant effect, and greenwashing also shows a positive but insignificant relationship. Simultaneously, the three variables do not significantly affect financial performance. The low Adjusted R-squared suggests that environmental factors are not yet the primary determinants of financial performance in the mining sector. The study concludes that economic fundamentals remain more dominant than environmental factors in influencing corporate financial performance in Indonesia.
Analisis Kinerja Perusahaan yang Terdaftar di Bursa Efek Indonesia atas Implementasi Sertifikasi Authorized Economic Operator (AEO) Alif Rahmat Khadafy; Hendro Lukman
Jurnal Sosial Teknologi Vol. 6 No. 6 (2026): Jurnal Sosial dan Teknologi
Publisher : CV. Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jurnalsostech.v6i6.32905

Abstract

Tren adopsi sertifikasi Authorized Economic Operator (AEO) di Indonesia terus meningkat pesat, dari 46 perusahaan pada tahun 2017 menjadi 203 perusahaan per Desember 2025. Namun, peningkatan tersebut memunculkan paradoks empiris karena penelitian terdahulu menemukan bahwa implementasi AEO tidak berpengaruh signifikan terhadap efisiensi biaya logistik dan dwelling time. Penelitian ini bertujuan menguji secara empiris apakah terdapat perbedaan yang signifikan pada profitabilitas perusahaan, yang diproksikan dengan Net Profit Margin (NPM), antara periode sebelum dan sesudah perolehan sertifikasi AEO. Penelitian menggunakan pendekatan kuantitatif komparatif dengan desain studi peristiwa (event study) terhadap 10 perusahaan publik lintas sektor di Bursa Efek Indonesia yang dipilih melalui purposive sampling. Variabel NPM dibandingkan pada jendela tiga tahun sebelum (t-3 s.d. t-1) dan tiga tahun sesudah (t+1 s.d. t+3) sertifikasi menggunakan Wilcoxon Signed-Rank Test, dengan analisis pendalaman fundamental pada Rasio Harga Pokok Penjualan (HPP) dan Inventory Turnover (ITO) selama jendela sebelas tahun (t-5 s.d. t+5). Hasil pengujian menunjukkan nilai z sebesar 0,968 dengan probabilitas 0,3329 (> 0,05), sehingga hipotesis nol diterima dan disimpulkan tidak terdapat perbedaan NPM yang signifikan secara agregat. Pendalaman fundamental mengungkap bahwa dampak AEO bersifat asimetris antar-sektor: berhasil mendorong margin pada sektor kertas dan alat berat, tetapi gagal pada sektor tekstil dan logam akibat tekanan makroekonomi, serta terhambat regulasi lintas sektoral pada farmasi. Temuan ini membuktikan bahwa AEO bukanlah penjamin absolut profitabilitas tanpa ketahanan fundamental emiten.
Co-Authors Alif Rahmat Khadafy Amatus Venantius Sabubun Anto Cahyadi Fatika Apta Calista Harahap, Subur Indah Sulistiyowati Michael Tanujaya Nada Zalza Afifah Phebe Callista Putri Kristherilla Rahmat Fauzan Selvyna Thirza