This Author published in this journals
All Journal Transparan
Andini, Nadia Trisna
Unknown Affiliation

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

Dampak Kinerja Keuangan Akibat Praktik Keberlanjutan Lingkungan Rahayu, Ruci Arizanda; Setyarini, Yulia; Andini, Nadia Trisna; Inayah, Nur Lailiyatul
Jurnal Transparan Institut Teknologi dan Bisnis Yadika Vol. 17 No. 2 (2025): JURNAL TRANSPARAN
Publisher : Institut Teknologi dan Bisnis Yadika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53567/jtrans.v17i2.131

Abstract

This study aims to examine the effect of environmental sustainability performance on corporate financial performance. Environmental sustainability performance in this study is assessed using the variables of green accounting, environmental costs, corporate social responsibility, and green intellectual capital, with the research objects being mining sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The sample was selected using a purposive sampling method, resulting in 39 companies. Multiple regression analysis was employed as the analytical method. The findings indicate that green accounting and environmental costs have a negative effect on the financial performance of mining companies. Meanwhile, corporate social responsibility and green intellectual capital do not have a significant effect on the financial performance of mining companies.