Pengaruh Biaya Lingkungan, Firm size dan Kinerja Lingkungan Terhadap Kinerja Keuangan Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2021 – 2023. (The Influence of Environmental Costs, Firm Size, and Environmental Performance on Financial Performance in Mining Companies Listed on the Indonesia Stock Exchange from 2021 to 2023).

Magdarina, Melinda (2025) Pengaruh Biaya Lingkungan, Firm size dan Kinerja Lingkungan Terhadap Kinerja Keuangan Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2021 – 2023. (The Influence of Environmental Costs, Firm Size, and Environmental Performance on Financial Performance in Mining Companies Listed on the Indonesia Stock Exchange from 2021 to 2023). Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh biaya lingkungan, firm size dan kinerja lingkungan terhadap kinerja keuangan. Populasi dalam penelitian ini adalah perusahaan tambang yang tercatat di Bursa Efek Indonesia tahun 2021 - 2023. Sampel dalam penelitian ini adalah 13 perusahaan sektor pertambangan yang tercatat di Bursa Efek Indonesia pada tahun 2021 - 2023. Teknik pengambilan sampel menggunakan purposive sampling. Sumber data dalam penelitian ini diperoleh dari data sekunder yaitu laporan keuangan tahun 2021 - 2023. Analisis data dalam penelitian ini menggunakan software SPSS 26 (Statistical Package for Social Sciences) dengan metode analisis regresi linier berganda, analisis statistik deskriptif, uji asumsi klasik, dan uji hipotesis. Berdasarkan hasil pengujian parsial menunjukkan bahwa biaya lingkungan dengan nilai signifikansi 0,106 > 0,05 dan thitung 0,106, maka hal ini tidak berpengaruh terhadap kinerja keuangan (ROA). Pada firm size yang diproksikan SIZE dengan nilai sig 0,008 < 0,05 dan thitung -2,827, maka hal ini menunjukkan adanya pengaruh terhadap kinerja keuangan. Pada kinerja lingkungan dengan nilai sig sebesar 0,003 < 0,05 dan thitung sebesar 3,162 menunjukkan adanya pengaruh terhadap kinerja keuangan. Pada pengujian simultan nilai sig sebesar 0,012 < 0,05 dengan fhitung 4,253 menunjukkan bahwa secara simultan biaya lingkungan, ukuran perusahaan dan kinerja lingkungan berpengaruh terhadap kinerja keuangan.

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