Proceedings of the Sixth Padang International Conference On Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA 2020)

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Environmental Performance, Environmental Costs and Financial Performance

Authors
Mia Angelina Setiawan, Fiola Finomia Honesty
Corresponding Author
Mia Angelina Setiawan
Available Online 17 June 2021.
DOI
10.2991/aebmr.k.210616.012How to use a DOI?
Keywords
Financial performance, environmental performance, environmental cost
Abstract

The purpose of this research was to determine the effect of environmental performance and environmental costs on financial performance. This research uses a quantitative method. Purposive sampling method is used in sample selection in which the companies studied are mining and manufacturing companies in Indonesia which are listed on the Stock Exchange. This research uses ratio analysis to measure financial performance and measure environmental performance sorted by PROPER rating, to measure environmental cost used data obtained by looking for a percentage of the environmental cost and then statistical methods to test the hypothesis. The results of this research indicate that only the environmental costs has an effect on the financial performance of mining and manufacturing companies with a significant level 0.047. It means that the disclosure of environmental costs carried out by mining and manufacturing companies in Indonesia for the 2014-2018 period has an impact on financial performance, and the company’s concern, both in terms of costs for environmental prevention, costs for environmental detection, costs for internal failure and costs for external environmental failure can minimize the risk of environmental pollution.

Copyright
© 2021, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the Sixth Padang International Conference On Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA 2020)
Series
Advances in Economics, Business and Management Research
Publication Date
17 June 2021
ISBN
978-94-6239-393-6
ISSN
2352-5428
DOI
10.2991/aebmr.k.210616.012How to use a DOI?
Copyright
© 2021, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

risenwbib
TY  - CONF
AU  - Mia Angelina Setiawan
AU  - Fiola Finomia Honesty
PY  - 2021
DA  - 2021/06/17
TI  - Environmental Performance, Environmental Costs and Financial Performance
BT  - Proceedings of the Sixth Padang International Conference On Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA 2020)
PB  - Atlantis Press
SP  - 85
EP  - 88
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.210616.012
DO  - 10.2991/aebmr.k.210616.012
ID  - Setiawan2021
ER  -