CD Skripsi
Pengaruh Emisi Karbon, Kinerja Lingkungan, Dan Biaya Corporate Social Responsibility (Csr) Terhadap Kinerja Keuangan Perusahaan Sektor Energi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2023
ABSTRACT
This study aims to determine the influence of carbon emissions, environmental
performance and corporate social responsibility (CSR) costs on the company's
financial performance. This type of research is quantitative research. The population
in this study is all companies in the energy sector which totals 85 companies. Using
the purposive sampling method, there were 18 companies that met the sample
criteria. The data analysis technique used is multiple linear regression analysis. The
results of the study show that carbon emissions has a significant negative effect on
financial performance, meanwhile environmental performance and corporate social
responsibility (CSR) costs have no effect on financial performance.
Keywords: financial performance, carbon emission intensity, environmental
performance, corporate social responsibility cost
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