Pengaruh Biaya Lingkungan, Kinerja Lingkungan dan Good Corporate Governance terhadap Kinerja Keuangan (Studi Emperis Perusahaan Perkebunan Kelapa Sawit yang Terdaftar Di Bursa Efek Indonesia (BEI) 2019-2022)

Abstract

This research aims to determine the effect of environmental costs, environmental performance and GCG on financial performance. This study uses data from 64 palm oil plantation companies listed on the Indonesia Stock Exchange (BEI) for the 2019-2022 period. This research method uses secondary data with a sampling method, namely purposive sampling. The data analysis method used is quantitative analysis using multiple linear regression analysis and hypothesis testing using Eviews 13. The results of this study show that environmental costs have an effect on financial performance, environmental performance has an effect on financial performance, the independent board of commissioners has no effect on financial performance, share ownership institutional and audit committee influence financial performance.