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The Effect of Environmental Performance, Environmental Cost and Environmental Disclosure on Financial Performance of Energy Sector Companies Listed on The Indonesia Stock Exchange 2021-2023 Romaida Hutajulu; Dimita H Purba; Lamria Sagala; Dompak Pasaribu
Jurnal Ilmiah Accusi Vol. 7 No. 2 (2025): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/6agzcn13

Abstract

This study aims to analyze the influence of Environmental Performance, Environmental Cost, and Environmental Disclosure on Financial Performance. This study was conducted on energy sector companies listed on the Indonesia Stock Exchange for the 2021-2023 period . This study was conducted to analyze factors influencing Financial Performance, including Environmental Performance, Environmental Cost, and Environmental Disclosure. The approach used was quantitative with multiple linear regression analysis using SPSS 25. The research sample consisted of 17 companies. The results showed that partially environmental performance did not affect financial performance, partially environmental cost did not affect financial performance, and partially environmental disclosure did affect financial performance. Simultaneously, Environmental Performance, Environmental Cost, and Environmental Disclosure affected Financial Performance
Co-Authors Andriasan Sudarso Arison Nainggolan Arison Nainggolan, Arison Arthur Simanjuntak Brilliant Handyman Manalu Damanik, Dennys Paulus Parlindungan Damanik, Rizki Yulandari Daulat Sihombing Dimita H. P. Purba Duma Megaria Elisabeth Duma Rahel Situmorang, Duma Rahel Elvie Maria Farida Sagala Ginting, Mitha C. GRACESIELA YOSEPHINE SIMANJUNTAK Gracesiella Y. Simanjuntak Hartono Hartono Hartono Hartono Hotmaida Saragih Ivo M. Silitonga Ivo Maelina Silitonga James Piter Marbun Januardi Mesakh Jeudi A. T. P. Sianturi Jimmy F. Naibaho Junika Napitupulu Junika Napitupulu Junita, Rahel Lenni Sinaga Lidya Paskalina Pasaribu Lumbangaol, Idaman Sagita M. M. Pasaribu Pasaribu M.N. Nadapdap, Kristanty Maelina Silitonga, Ivo Melanthon Rumapea Melisa Simatupang Merry Anna Napitupulu Mesakh, Januardi Mitha Christina Ginting Mulatua Silalahi, Mulatua Nadapdap, Kristanty M. N. Ninta, Deva Novelita Manullang P. Silalahi, Mulatua Panjaitan, Rike Y. Parlindungan M. H. Tobing PUTRI JESICA SITORUS Rahel Situmorang, Duma Rike Y. Panjaitan Rike Yolanda Panjaitan Rintan Saragih Rintan Saragih, Rintan Rio Lindri Chuaca Romaida Hutajulu Sagala, Lamria Sahala Purba Sarah Gracella Saur Melianna Sipayung, Saur Melianna Selamat Siregar Sembiring, Yosephine N. Septony B. Siahaan SIBARANI, APRIANI M. Silitonga, Ivo M. Silvia Shania Sinaga Simanjuntak, Gracesiela Y. Simanjuntak, Rimky M. P. Simarmata, Lamdapot Pranata Sinaga, Rafli Oktavia Siregar, Ahlan Jefri Sofia Imelda Simbolon Sumurung Tua Purba Sunday Ade Sitorus Tri Dharma Sipayung, Tri Dharma Vebina Natalia Wesly Andri Simanjuntak Y. Simanjuntak, Gracesiela