Drajat, Nabilah Aribah (2025) Pengaruh Kinerja Lingkungan, Akuntansi Manajemen Lingkungan, Pengungkapan Lingkungan, Biaya Lingkungan, dan Kepemilikan Manajerial terhadap Kinerja Keuangan. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to analyze the effect of environmental performance, environmental management accounting, environmental disclosure, environmental costs, and managerial ownership on financial performance. This study was conducted on basic materials companies because the sector is closely related to the environment, and there are numerous cases of environmental pollution. The study used a quantitative method. The study population consisted of 103 companies from the basic materials sector listed on the Indonesia Stock Exchange from 2021 to 2023. This study used a purposive sampling method, which obtained 42 samples. Hypothesis testing used SPSS 26 software. The results of the study showed that environmental performance, environmental management accounting, and environmental disclosure did not contribute to financial performance. Meanwhile, environmental costs and managerial ownership have a role in financial performance.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HC Economics | ||||||||
| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | Nabilah Aribah Drajat | ||||||||
| Date Deposited: | 07 Jul 2025 01:55 | ||||||||
| Last Modified: | 07 Jul 2025 01:55 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/39241 |
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