Pengaruh Biaya Lingkungan dan Leverage terhadap Kinerja Keungan pada Industri Tekstil dan Garment yang terdaftar di Bursa Efek Idonesia Tahun 2021 - 2023. (The Effect of Environmental Costs and Leverage on Financial Performance in the Textile and Garment Industry Listed on the Indonesia Stock Exchange from 2021 to 2023).

Putri, Badzlina Chaerani (2024) Pengaruh Biaya Lingkungan dan Leverage terhadap Kinerja Keungan pada Industri Tekstil dan Garment yang terdaftar di Bursa Efek Idonesia Tahun 2021 - 2023. (The Effect of Environmental Costs and Leverage on Financial Performance in the Textile and Garment Industry Listed on the Indonesia Stock Exchange from 2021 to 2023). Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

This research aims to analyze the influence of environmental costs and leverage on financial performance in the textile and garment industry listed on the Indonesia Stock Exchange (BEI) for the 2021–2023 period. Environmental costs reflect a company's expenditures in managing environmental impacts, while leverage measures the level of debt use in the capital structure. Financial performance is measured using Return on Assets (ROA) as an indicator of profitability. This research method uses a quantitative approach with secondary data obtained from annual reports and company sustainability reports. Data analysis was carried out using multiple linear regression to test the influence of environmental costs and leverage on financial performance. This research was conducted on textile and garment industry companies listed on the IDX in 2021-2023, by accessing and downloading the official website of the Indonesian Stock Exchange via the website www.idx.co.id. The research results show that environmental costs do not have a significant influence on the company's financial performance, indicating that the allocation of environmental costs does not have a direct impact on profitability. On the other hand, leverage has a significant influence on financial performance, indicating that high levels of debt can reduce a company's ability to generate profits. This research provides insight that although spending on environmental costs is important from a sustainability perspective, it has not contributed directly to improving financial performance. In addition, companies need to manage their debt structure carefully to avoid financial risks that could reduce financial performance.

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