Pengaruh Biaya Lingkungan Dan Kinerja Lingkungan Terhadap Roa Pada Perusahaan Energi Yang Terdaftar Di Efek Syariah (Des) Tahun 2020-2022
| Main Authors: | Nur Fahmi, Elyanti Rosmanidar, Ferri Saputra Tanjung |
|---|---|
| Format: | Article info application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
STEKOM PRESS
, 2023
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| Subjects: | |
| Online Access: |
https://journal.stekom.ac.id/index.php/Bisnis/article/view/1428 https://journal.stekom.ac.id/index.php/Bisnis/article/view/1428/1046 |
Daftar Isi:
- Research Objective: This study aims to determine the effect of environmental costs and environmental performance on return on assets in energy companies listed in the Sharia Securities List. Research Design/Methodology/Approach: The research method used quantitative descriptive analysis with secondary data, analysis tools are regression panel data. Research Results: The results show that simultaneously show that the variables of environmental costs and environmental performance together have a positive and significant effect on return on assets in energy companies listed in the Sharia Securities List. while partially showing that environmental cost variables have a negative and significant effect on return on assets in energy companies listed in the Sharia Securities List, while environmental performance variables have a negative and insignificant effect on return on assets in energy companies listed in the Sharia Securities List. Implications of Research Results: The implication of research results is that companies should do the need to increase environmental costs and environmental performance in an effort to increase sustainable company profitability.