Pengaruh Kinerja Lingkungan dan Biaya Lingkungan terhadap Kinerja Keuangan

Abstract

Abstrack. Environmental performance and environmental costs can improve financial performance. The phenomenon that occurs in state-owned companies shows that financial performance has not been maximized because environmental costs incurred by state-owned companies are still considered a burden. The purposee of this studyy is to determine the environmental performance, the amount of environmental costss realized, and the financial performance of BUMN companies, as well as the magnitude of the influence of environmental performance on financial performance, environmental costs on financial performance and environmental performance and environmental costs on financial performance of BUMN companies listed on the IDX and listed on PROPER in 2014-2018. The research method used is verification with a quantitative approach. In this study hypothesis testing using path analysis (path analysis). The data collection technique used is to retrieve data digitally through the official website of BUMN companies listed on the IDX and listed on PROPER in 2014-2018. Hypothesis testing results show that environmental performance has fluctuated and average environmental costs have increased while financial performance has fluctuated, and environmental performance has an effect on financial performance, while environmental costs have no effect on financial performance and environmental performance and environmental costs have an effect on SOE corporate financial performance was listed on IDX and listed on PROPER in 2014-2018.

Keywords : Environmental Costs, Financial Performance, Environmental Performance

Abstrak. Kinerja lingkungan dan biaya lingkungan dapat meningkatkan kinerja keuangan. Fenomena yang terjadi di perusahaan BUMN menunjukkan bahwa kinerja keuangan belum maksimal dikarenakan biaya lingkungan yang dikeluarkan perusahaan BUMN masih dianggap sebagai beban. Tujuan dari penelitian ini untuk mengetahui kinerja lingkungan, besarnya biaya lingkungan yang direalisasikan, dan kinerja keuangan perusahaan BUMN, serta mengetahui besarnya pengaruh kinerja lingkungan terhadap kinerja keuangan, biaya lingkungan terhadap kinerja keuangan dan kinerja lingkungan dan biaya lingkungan terhadap kinerja keuangan pada perusahaan BUMN yang listed di BEI dan listed di PROPER tahun 2014-2018. Metode penelitian yang digunakan adalah verifikatiif dengan pendekatankuantitatiif. Dalam penelitian ini pengujian hipotesis menggunakan analisis jalur (path analysis). Adapun teknik pengumpulan data yang digunakan adalah dengan mengambil datasecara digital melalui website resmi perusahaan BUMN yang listed di BEI dan listed di PROPER tahun 2014-2018. Hasil pengujian hipotesis menunjukkan bahwa kinerja lingkungan mengalami fluktuatif dan biaya lingkungan rata-rata mengalami peningkatan sedangkan kinerja keuangan mengalami fluktuatif, serta kinerja lingkungan berpengaruh terhadap kinerja keuangan, sedangkan biaya lingkungan tidak berpengaruh terhadap kinerja keuangan dan kinerja lingkungan dan biaya lingkungan berpengaruh terhadap kinerja keuangan perusahaan BUMN yang listed di BEI dan listed di PROPER tahun 2014-2018.

Kata kunci : Biaya Lingkungan, Kinerja Keuangan, Kinerja Lingkungan