INVENTORY: JURNAL AKUNTANSI
Vol. 9 No. 1 (2025): INVENTORY

The Impact of Environmental Performance, Environmental Costs and Company Size on Company Profitability

Ilmi, Masfufa Zuhro (Unknown)
Gufron, Muhammad (Unknown)
Putra, Muhammad Bagas (Unknown)
Setyorini, Umi (Unknown)
Rumefi, Ufi (Unknown)



Article Info

Publish Date
18 Apr 2025

Abstract

This research is to analyze the impact of environmental performance, environmental costs, and company size on the profitability of companies in the Basic Materials sector listed on the IDX in 2021-2023. Profit maximization without taking the impacts of operations into account can have unfavorable impacts. Profitability is the dependent variable in this research, and the variables that are independent are environmental performance, environmental costs, and company size.  Purposive sampling produced a sample of eighteen company. Multiple linear regression analysis was performed on the data using SPSS 25. The results demonstrate that while company size has negative impacts on profitability, environmental performance and environmental costs have positive impacts.

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Journal Info

Abbrev

inventory

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

INVENTORY: JOURNAL ACCOUNTING is a medium of scientific communication in Accounting published by Universitas PGRI Madiun which published two (2) times a year that is in April and October. INVENTORY : JOURNAL ACCOUNTING has regitered number ISSN: 2597-7202 (Print) and 2613-912X (Online). Contains ...