PENGARUH PENGUNGKAPAN INFORMASI LINGKUNGAN TERHADAP KINERJA KEUANGAN: PERAN MEDIASI LIKUIDITAS

Abstract

The research aims to determine the effect of environmental information disclosure on financial performance: the mediating role of liquidity in manufacturing companies listed on Indonesia Stock Exchange in 2017-2022. In determining the sample, a purposive sampling method was with a sample size of 384. The research data processing using the Warp PLS 7.0. The results of this research indicate that environmental information disclosure has a positive effect on financial performance. Disclosure of environmental information has a positive effect on liquidity. Liquidity has a positive effect on company performance. And liquidity is able to mediate the effect of environmental information disclosure on financial performance. In other words, disclosure of environmental information indirectly significantly influences financial performance through liquidity in manufacturing companies in 2017-2022.