The Effect of Environmental Performance on Financial Performance with Good Corporate Govermance as a Moderating Variable in Mining Companies Listed on the Indonesia Stock Exchange Period 2017-2020

Main Article Content

Baiq Dinda Puspita Ayu
Ika Putri Fitri Ajiani

Abstract

Research aim : This study aims to prove that good corporate governance can strengthen the influence of environmental performance on the financial performance of mining companies.


Design/Method/Approach : This research is an explanatory research to test a theory or hypothesis to strengthen or even reject the theory or hypothesis of existing research results and the approach used is a quantitative approach. The population in this study is mining companies listed on the Indonesia Stock Exchange (IDX) in 2017-2020. This research sample used the puposive sampling method and obtained 13 companies in (one period) that met the criteria. The data analysis method used in this study was processed using SPSS software version 25.


Research Finding : The results showed that good corporate governance can strengthen the influence of environmental performance on the financial performance of mining companies listed on the Indonesia Stock Exchange for the 2017-2020 period.


Theoretical contribution/Originality : -


Practitionel/Policy implication : -


Research limitation : -

Article Details

How to Cite
Ayu, B. D. P., & Ajiani, I. P. F. (2023). The Effect of Environmental Performance on Financial Performance with Good Corporate Govermance as a Moderating Variable in Mining Companies Listed on the Indonesia Stock Exchange Period 2017-2020. Kilisuci International Conference on Economic &Amp; Business, 1, 107–115. Retrieved from https://proceeding.unpkediri.ac.id/index.php/kilisuci/article/view/2735
Section
Articles

References

Haholongan R. Kinerja Lingkungan dan Kinerja Ekonomi Perusahaan Manufaktur Go Public. Jurnal Ekonomi dan Bisnis 2016;19(3):413-424.

Kompas.com. Di Mana Ada Tambang, di Situ Ada Penderitaan Warga, Ada Kerusakan Lingkungan. 2021. (https://regional.kompas.com/read/2021/06/11/060700678/-di-mana-ada-tambang-di-situ-ada-penderitaan-warga-ada-kerusakan-lingkungan?page=all).

Ghina MHP, Irwansyah. Efectivitas Fungsi Badan Lingkungan Hidup Daerah Terhadap Pemberian PROPER di Bidang Pertambangan. Pagaruyuan Law Journal 2017;l:1-22.

Enthethuman GT, Dina AF. Pengaruh Profitabilitas dan Ukuran Perusahaan Terhadap Pengungkapan Tanggung Jawab Sosial pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia. Jurnal MANEKSI 2019;8:223-229.

Supadi YM, Sudana IP. Pengaruh kinerja lingkungan dan corporate social responsibility disclosure pada kinerja keuangan perusahaan sektor pertambangan. E-Jurnal Ekonomi dan Bisnis Universitas Udayana 2018;7(4):1170.

Khairiyani K, Mubyarto N, Mutia A, Zahara AE, Habibah GWI. Kinerja Lingkungan Terhadap Kinerja Keuangan Serta Implikasinya Terhadap Nilai Perusahaan. ILTIZAM Journal of Shariah Economic Research 2019;3(1).

Vivianita A, Nafasati F. Pengaruh Environmental Performance Terhadap Kinerja Keuangan dengan Corporate Governance sebagai Variabel Pemoderasi (Studi Kasus Perusahaan Tambang yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2016). Jurnal Universitas Semarang 2018.

Kasmir. Analisis Laporan Keuangan, Edisi Pertama, Cetakan Ketujuh. Jakarta: PT. Rajagrafindo Persada; 2014.

Deegan C. EBOOK: Financial Accounting Theory: European Edition. McGraw Hill; 2011.

Evita M, Syafruddin S. Pengaruh Biaya Lingkungan, Kinerja Lingkungan, Dan Iso 14001 Terhadap Kinerja Keuangan Perusahaan Pertambangan Studi Kasus Pada Bursa Efek Indonesia Tahun 2014-2017. Measurement: Journal Of The Accounting Study Program 2019;13(1):27-35.