Pengaruh Pengungkapan Akuntansi Lingkungan dan Mekanisme Good Corporate Goverence terhadap Kinerja Keuangan Perusahaan: Studi Empiris Perusahaan Pertambangan dan Consumer Non Cylicals yang terdaftar di Bursa Efek Indonesia Periode 2018-2022

Abstract

Financial performance is a description of the achievement of a company or the results of achievements that have been achieved by the company's management in carrying out its function of effectively managing the company's assets during a certain period. The purpose of this study was to examine the effect of environmental accounting implementation and good corporate governance mechanisms on company financial performance. The population in this research is mining companies and consumer non-cyclicals listed on the IDX in 2018-2022. Sampling using purposive sampling method, so that 12 companies will be used as research samples. The variables used are environmental accounting, constitutional ownership, audit committee, and independent commissioners as independent variables, while the company's financial performance as the dependent variable Hypothesis testing is carried out using a simultaneous significant test using multiple linear regression models. Partial significance test (t test) with α = 5% is used to test the hypothesis.The results of the tests that have been carried out indicate that there are two variables of environmental accounting disclosure and audit committee that have a significant positive effect on financial performance, while constitutional ownership and independent commissioners have no statistically insignificant effect on the company's financial performance.