Pengaruh Kinerja Lingkungan Dan Enviromental Disclosure Terhadap Kinerja Keuangan Pada Perusahaan Sektor Energi Periode 2021-2024

Energy sector companies need to demonstrate environmental commitment through improved environmental performance and environmental disclosure to gain legitimacy and build investor trust. This study aims to analyze the effect of environmental performance and environmental disclosure on corporate financial performance. The research sample consisted of energy sector companies listed on the Indonesia Stock Exchange for the 2021–2024 period, using a purposive sampling technique. This study employed quantitative methods with secondary data obtained from financial reports published by the Indonesia Stock Exchange (www.idx.com), annual reports and corporate sustainability reports, and PROPER data from the Ministry of Environment and Forestry (proper.menlhk.go.id). Hypothesis testing was conducted using multiple linear regression analysis with Smart PLS4 software. The analysis results demonstrate that environmental performance and environmental disclosure have a positive and significant impact on corporate financial performance.

Keywords: environmental performance, environmental disclosure, financial performance, energy sector companies, PROPER