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Effect of environmental performance and capital structure on financial performance: Evidence from mining sector companies listed on IDX

عنوان مقاله: Effect of environmental performance and capital structure on financial performance: Evidence from mining sector companies listed on IDX
شناسه ملی مقاله: JR_NASME-7-2_003
منتشر شده در در سال 1403
مشخصات نویسندگان مقاله:

Sasiska Rani - Faculty of Economics and Business, Tridinanti University, Palembang, Indonesia
Aida Rakhmawati - Faculty of Economics and Business, Tridinanti University, Palembang, Indonesia
Wulandari Wulandari - Faculty of Economics and Business, Tridinanti University, Palembang, Indonesia

خلاصه مقاله:
The benchmarks used to measure company performance use the triple bottom line concept, namely the company's financial success and resilience (profit), social welfare (people), and environmental health (planet). This research combines planetary and profit aspects by examining the influence of environmental performance (planet) and capital structure (profit) on financial performance in mining sector companies. Mining sector companies have a large environmental impact due to their business activities. A company's environmental performance is assessed by the Ministry of Environment and Forestry of the Republic of Indonesia through the Company Performance Rating Assessment Program (PROPER). The sample for this research consists of ۱۲ mining sector companies listed on the Indonesian Stock Exchange in ۲۰۱۷-۲۰۲۱. The sampling technique used was purposive sampling. The research analysis technique uses multiple regression analysis which shows the results that environmental performance has a partial effect on financial performance, but capital structure has a partial effect on financial performance.

کلمات کلیدی:
Environmental performance, Capital structure, financial performance

صفحه اختصاصی مقاله و دریافت فایل کامل: https://civilica.com/doc/1955762/