Pengaruh Biaya Lingkungan, Kinerja Lingkungan, dan Pengungkapan Emisi Karbon Terhadap Kinerja Keuangan Pada Perusahaan Sub Sektor Kesehatan Yang Terdaftar di BEI. (The Influence of Environmental Costs, Environmental Performance, and Carbon Emission Disclosure on Financial Performance in Health Subsector Companies Listed on the Indonesia Stock Exchange).

Wahono, Ivananur Alvira (2024) Pengaruh Biaya Lingkungan, Kinerja Lingkungan, dan Pengungkapan Emisi Karbon Terhadap Kinerja Keuangan Pada Perusahaan Sub Sektor Kesehatan Yang Terdaftar di BEI. (The Influence of Environmental Costs, Environmental Performance, and Carbon Emission Disclosure on Financial Performance in Health Subsector Companies Listed on the Indonesia Stock Exchange). Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

In the era of sustainability, companies face challenges in integrating environmentally friendly practices into their operations. This study aims to examine the impact of environmental costs, environmental performance, and carbon emission disclosure on the financial performance of healthcare companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period. The dependent variable is measured using Return on Assets (ROA), while the independent variables are assessed using the ratio of environmental costs to net income, PROPER scores for environmental performance, and GRI-305 standards for carbon emission disclosure. This study uses secondary data obtained from annual reports and sustainability reports of the companies. A quantitative research method was employed, with purposive sampling techniques used to determine the sample. Based on the sampling results, 13 healthcare companies were selected for analysis. Classical assumption tests and multiple linear regression analysis were conducted to identify relationships among variables, utilizing SPSS Version 24 software. The findings conclude that environmental costs and environmental performance significantly affect financial performance, while carbon emission disclosure does not have a significant impact. However, environmental costs, environmental performance, and carbon emission disclosure collectively have a simultaneous influence on financial performance. The results suggest that companies investing in effective environmental management tend to achieve better financial performance, even though carbon emission disclosure alone does not yield a significant impact. This highlights the importance of more integrated environmental strategies that align with market needs and stakeholder expectations. The study is expected to provide insights into how investments in environmental sustainability affect corporate profitability and contribute to the sustainability accounting literature, assisting companies in designing effective sustainability strategies.

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