Pengaruh Kinerja Lingkungan, Biaya Lingkungan dan ISO 14001 Terhadap Kinerja Keuangan (Studi Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Sektor Barang Konsumsi Periode 2019-2022)

Meliniyati, Isna (2024) Pengaruh Kinerja Lingkungan, Biaya Lingkungan dan ISO 14001 Terhadap Kinerja Keuangan (Studi Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Sektor Barang Konsumsi Periode 2019-2022). Journal Of Resource Management, Economics And Business (REMICS), 3. ISSN e-ISSN 2963-0266

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Abstract

Purpose: This study aims to investigate the impact of environmental performance, environmental costs, and ISO 14001 on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange in the consumer goods sector from 2019 to 2022.

Research Methodology: This quantitative study used data from annual reports, sustainability reports, official company websites, and proper reports published by the Ministry of Environment.

Results: Environmental performance has a significant partial impact on financial performance, environmental costs have no significant partial impact on financial performance, and ISO 14001 has a significant partial impact on financial performance. Environmental performance, environmental costs, and ISO 14001 have a simultaneous effect.

Limitations: The study is limited to the consumer goods manufacturing sector in Indonesia and the period from 2019 to 2022

Contribution: The findings of this study can be useful for companies, investors, and policymakers in understanding the importance of environmental management and its impact on financial performance.

Keywords: Environmental Performance, Environmental Costs, ISO 14001 and Enterprise Performance.

Item Type: Article
Subjects: H Social Sciences > HG Finance
Divisions: Faculty of Law, Arts and Social Sciences > School of Management
Depositing User: Pustakawan UBP Karawang
Date Deposited: 19 Sep 2025 06:34
Last Modified: 19 Sep 2025 06:34
URI: http://repository.ubpkarawang.ac.id/id/eprint/4204

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