Pengaruh Leverage, Kinerja Lingkungan, dan Ukuran Perusahaan terhadap Kinerja Keuangan pada Perusahaan Sub Sektor Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2019 - 2023. (The Effect of Leverage, Environmental Performance, and Company Size on Financial Performance in Energy Sub-Sector Companies Listed on the Indonesia Stock Exchange from 2019 to 2023).

Sari, Fannya Mutiara (2024) Pengaruh Leverage, Kinerja Lingkungan, dan Ukuran Perusahaan terhadap Kinerja Keuangan pada Perusahaan Sub Sektor Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2019 - 2023. (The Effect of Leverage, Environmental Performance, and Company Size on Financial Performance in Energy Sub-Sector Companies Listed on the Indonesia Stock Exchange from 2019 to 2023). Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

This study aims to analyze the influence of leverage, environmental performance, and company size on financial performance in energy sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2023. Leverage is measured using the Debt to Asset Ratio (DAR), environmental performance is measured based on environmental costs, company size is measured using the natural logarithm of total assets (LN Assets), and financial performance is measured with Return on Assets (ROA). This research uses a quantitative method with a total population of 87 companies, and the sample consists of 16 companies selected through purposive sampling. The data used is secondary data obtained from the companies' annual reports and the PROPER reports. Data analysis is conducted using descriptive tests, classical assumption tests, and multiple regression analysis using SPSS version 24. The results show that leverage has a significant negative impact on the financial performance of energy sub-sector companies. This indicates that the higher the use of debt in the capital structure, the greater the financial risks faced by the company, such as increased interest expenses and the potential for default, which ultimately reduces profitability. In contrast, environmental performance has a positive relationship with company profitability, where companies that invest in environmental management tend to be more operationally efficient, reduce the risk of fines, and enhance their reputation in the eyes of investors and consumers. Additionally, company size shows a significant relationship with financial performance, with larger companies being better able to manage operational burdens through economies of scale and easier access to resources, including external funding. Larger companies also tend to have an advantage in facing market fluctuations and regulations compared to smaller companies, although they must still manage the complexity of bureaucracy and managerial inefficiency, which often become challenges in large-scale operations. Simultaneously, leverage, environmental performance, and company size have a significant influence on financial performance. These findings suggest that a combination of financing strategies, environmental management, and operational scale are key factors supporting the financial success of energy sub-sector companies. This study provides practical implications for companies and stakeholders to optimize financial performance through an integrated approach, including improving leverage efficiency, investing in environmental initiatives, and better asset management.

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