CD Skripsi
Pengaruh Biaya Lingkungan, Kinerja Lingkungan, Dewan Direksi Dan Dewan Komisaris Independen Terhadap Kinerja Keuangan Pada Perusahaan Pertambangan Yang Terdaftardi Bursa Efek Indonesia Periode 2019-2023
              ABSTRACT
This research aims to examine the effect of environmental costs,
environmental performance, the board of directors, and independent
commissioners on financial performance. The population of this study includes
mining companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023.
The sample was selected using a purposive sampling method. The data used in this
study are secondary data in the form of annual reports of mining companies that
presented PROPER reports during the 2019–2023 period. These data were
obtained from the official website of the Indonesia Stock Exchange (IDX). The
analytical method used in this study is the Statistical Package for the Social
Sciences (SPSS). The results show that environmental costs and environmental
performance do not have a significant effect on financial performance, while the
board of directors and independent commissioners have a significant effect on
financial performance.
Keywords: Environmental Cost, Environmental Performance, Board of Directors,
Independent Commissioners, Financial Performance            
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