Pengaruh Biaya Lingkungan, Kinerja Lingkungan dan Ukuran Perusahaan terhadap Profitabilitas (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2022)

Abstract

This study aims to examine the influence of environmental costs, environmental performance, and firm size on profitability. The data used in this research is secondary data. The population of this study is 52 mining companies listed on the Indonesia Stock Exchange in 2019-2022. The research sample was selected by purposive sampling technique according to the criteria so that a sample of 15 companies was obtained. This study uses panel data regression analysis. To measure profitability used Return On Assets (ROA). The results of this study state that environmental costs, environmental performance and firm size simultaneously have a significant effect on profitability. Partially testing the hypothesis that environmental cost variable has no significant effect on profitability, environmental performance variable has a significant effect on profitability, and firm size variable has a significant effect on profitability.