Pengaruh Biaya Lingkungan Terhadap Kinerja Keuangan Pada Perusahaan Sektor Energi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2021-2023

Abstract

This study aims to analyze the effect of environmental costs on financial performance in energy sector companies listed on the Indonesia Stock Exchange during the period 2021-2023. The sample was determined using the purposive sampling method, consisting of 15 companies with a total of 45 observations. The research uses secondary data and applies a quantitative approach, employing the SPSS 26 software for data analysis. The results of this study indicate that environmental costs have a significant effect on the financial performance of energy sector companies listed on the Indonesia Stock Exchange in the 2021-2023 period.