Pengaruh Kinerja Lingkungan, Biaya Lingkungan, dan Carbon Emission terhadap Kinerja Keuangan pada Perusahaan Sektor Pertambangan yang Terdaftar di BEI Periode 2021-2023

Putri, Nanda Karisma (2025) Pengaruh Kinerja Lingkungan, Biaya Lingkungan, dan Carbon Emission terhadap Kinerja Keuangan pada Perusahaan Sektor Pertambangan yang Terdaftar di BEI Periode 2021-2023. Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

Sektor pertambangan merupakan salah satu industri strategis di Indonesia dengan sejarah panjang, mulai dari era kolonial hingga menjadi salah satu sektor penyumbang bagi perekonomian Indonesia. Walaupun demikian sektor ini juga memiliki risiko lingkungan yang tinggi yang disebabkan karena aktivitas pertambangan yang dilakukan oleh perusahaan sehingga menimbulkan tantangan besar dalam pengelolaan lingkungan dan efisiensi operasional. Hal tersebut diharapkan perusahaan sektor pertambangan memiliki perhatian khusus terhadap kinerja lingkungan, biaya lingkungan dan carbon emission sebagai bagian dari upaya perusahaan untuk menjaga keberlanjutan usaha dan mematuhi regulasi yang berlaku di Indonesia. Penelitian ini bertujuan untuk menganalisis pengaruh kinerja lingkungan, biaya lingkungan, dan emisi karbon terhadap kinerja keuangan perusahaan pada sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021–2023. Penelitian ini menggunakan sampel sebanyak 7 perusahaan yang dipilih berdasarkan kriteria tertentu. Data yang digunakan merupakan data sekunder yang diambil dari laporan tahunan dan laporan keberlanjutan perusahaan yang tersedia di situs resmi Bursa Efek Indonesia. Pengujian data dilakukan dengan metode Structural Equation Modeling Partial Least Squares (SEM-PLS). Evaluasi model pengukuran (outer model) meliputi uji convergent validity, Average Variance Extracted (AVE), Composite Reliability, dan Cronbach’s Alpha untuk menilai validitas dan reliabilitas konstruk. Sementara itu, evaluasi model struktural (inner model) mencakup uji R-squared (R²), Q-squared (Q²), dan effect size (F²). Analisis hubungan antar variabel dilakukan melalui uji path coefficient. Secara keseluruhan, 2 indikator pada variabel biaya lingkungan dieliminasi dan sisanya dapat digunakan pada penelitian ini karena telah memenuhi syarat valid dan reliabel. Selain itu hasil pengujian model menunjukkan bahwa penelitian ini telah memenuhi kriteria evaluasi model yang baik, antara lain: 1) Nilai R² menunjukkan bahwa variabel independen mampu menjelaskan proporsi variansi yang signifikan pada variabel dependen, 2) Nilai Q² yang positif mengindikasikan bahwa model memiliki kemampuan prediksi yang baik terhadap data baru, 3) Nilai F² menunjukkan bahwa pengaruh masing-masing variabel independen terhadap variabel dependen bervariasi, dengan beberapa variabel memberikan pengaruh besar dan signifikan. Hasil temuan pada penelitian in menyimpulkan bahwa Kinerja Lingkungan berpengaruh positif dan signifikan terhadap Kinerja Keuangan, Biaya Lingkungan berpengaruh negatif dan signifikan terhadap Kinerja Keuangan, serta Carbon Emission tidak berpengaruh terhadap Kinerja Keuangan.

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