Journal Socio Humanities Review
Vol 3 No 2 (2023): VOLUME 3 NUMBER 2 SEPTEMBER 2023

THE INFLUENCE OF ENVIRONMENTAL PERFORMANCE, ENVIRONMENTAL COSTS, INSTITUTIONAL OWNERSHIP AND MANAGERIAL OWNERSHIP ON FINANCIAL PERFORMANCE

Shah, Teuku Faldian (Unknown)
Puspasari, Oktaviani Rita (Unknown)
Hamzah, Amir (Unknown)



Article Info

Publish Date
30 Sep 2023

Abstract

This study aims to determine the effect of environmental performance, environmental costs, institutional ownership, and managerial ownership on financial performance. The research methods used in this study are descriptive and verification methods. The population in this study is Mining Sector Companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. Data samples were obtained using purposive sampling methods as many as 45 companies. The type of data used in this study is secondary data using financial statement data. The analysis technique used is panel data regression. Data processing using Eviews 9.0. The results showed that environmental performance, environmental costs, institutional ownership and managerial ownership together have a significant effect on financial performance. The partial test results show that dividend policy has a positive effect on company value, environmental performance has a positive effect on financial performance, environmental costs have a positive effect on financial performance, institutional ownership has a positive effect on financial performance and managerial ownership has a positive effect on financial performance

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Journal Info

Abbrev

JSHR

Publisher

Subject

Humanities Social Sciences

Description

Journal Socio Humanities Review is a peer-refereed open-access journal which has been established for the dissemination of state-of-the-art knowledge in the field of social science. This journal is founded under the Lembaga Penelitian Universitas Swadaya Gunung Jati. All submitted manuscripts will ...