Nuraini, Nabilah Izza (2026) PENGARUH INOVASI LINGKUNGAN, KINERJA LINGKUNGAN, DAN PENGUNGKAPAN ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) TERHADAP KINERJA KEUANGAN (STUDI PADA PERUSAHAAN PERTAMBANGAN DI BEI PERIODE 2022-2024). Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to examine and analyze the effects of green innovation, environmental performance, and Environmental, Social, and Governance (ESG) disclosure on the financial performance of mining companies listed on the Indonesia Stock Exchange during the 2022–2024 period. The study is motivated by the increasing importance of sustainability practices, which are expected to enhance corporate financial performance by addressing stakeholders' interests. This research employed a quantitative approach using secondary data obtained from annual reports, sustainability reports, and PROPER environmental performance ratings. The sample was selected using a purposive sampling technique, resulting in 18 mining companies with a total of 54 firm-year observations. Data were analyzed using panel data regression with the Fixed Effect Model (FEM) after model selection and classical assumption tests. The findings indicate that green innovation, environmental disclosure, and social disclosure do not have a significant effect on financial performance. In contrast, environmental performance and governance disclosure have a significant negative effect on the financial performance of mining companies. These findings suggest that investments in environmental management and corporate governance still impose substantial short-term costs, which have not yet been offset by improvements in profitability. This study is expected to provide useful insights for companies, investors, and future researchers regarding the relationship between sustainability practices and financial performance in the mining sector. Keywords: Green Innovation, Environmental Performance, Environmental Disclosure, Social Disclosure, Governance Disclosure, Financial Performance, Mining Companies.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HC Economics | ||||||||
| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Nabilah Izza Nuraini | ||||||||
| Date Deposited: | 07 Jul 2026 08:20 | ||||||||
| Last Modified: | 07 Jul 2026 08:20 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/54800 |
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