Analisis Biaya Lingkungan, Kinerja Perusahaan, dan Kinerja Lingkungan Terhadap Nilai Perusahaan Dengan Environmental, Social, Governance Sebagai Variabel Intervening Pada Perusahaan Subsektor Pertambangan Mineral Yang Terdaftar di Bursa Efek Indonesia

Wardani, Farah Arda (2025) Analisis Biaya Lingkungan, Kinerja Perusahaan, dan Kinerja Lingkungan Terhadap Nilai Perusahaan Dengan Environmental, Social, Governance Sebagai Variabel Intervening Pada Perusahaan Subsektor Pertambangan Mineral Yang Terdaftar di Bursa Efek Indonesia. Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh biaya lingkungan, kinerja lingkungan, dan kinerja perusahaan terhadap nilai perusahaan dengan ESG sebagai variabel intervening pada perusahaan subsektor pertambangan mineral yang terdaftar di Bursa Efek Indonesia periode 2020–2024. Latar belakang penelitian ini didasarkan pada pentingnya penerapan praktik keberlanjutan dan kinerja keuangan dalam menciptakan nilai perusahaan, khususnya pada industri pertambangan mineral yang memiliki risiko lingkungan tinggi dan tuntutan regulasi yang ketat. Penelitian ini menggunakan pendekatan kuantitatif dengan populasi seluruh perusahaan subsektor pertambangan mineral. Sampel ditentukan menggunakan teknik purposive sampling. Metode analisis yang digunakan adalah path analysis dengan bantuan SmartPLS 4.0 untuk menguji pengaruh langsung dan tidak langsung antarvariabel penelitian. Hasil penelitian menunjukkan bahwa biaya lingkungan tidak berpengaruh signifikan terhadap ESG, namun berpengaruh positif dan signifikan terhadap nilai perusahaan. Kinerja lingkungan tidak berpengaruh signifikan terhadap ESG, tetapi berpengaruh positif dan signifikan terhadap nilai perusahaan. Kinerja perusahaan tidak berpengaruh signifikan terhadap ESG, namun berpengaruh positif dan signifikan terhadap nilai perusahaan. Selanjutnya, ESG berpengaruh positif dan signifikan terhadap nilai perusahaan, tetapi tidak mampu memediasi pengaruh biaya lingkungan, kinerja lingkungan, dan kinerja perusahaan terhadap nilai perusahaan. Penelitian ini memberikan implikasi penting bagi perusahaan untuk meningkatkan efektivitas pengelolaan lingkungan dan kualitas pelaporan keberlanjutan, serta bagi peneliti selanjutnya untuk memperluas cakupan variabel dan periode penelitian agar memperoleh pemahaman yang lebih komprehensif mengenai hubungan antara keberlanjutan dan nilai perusahaan.

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