PENGARUH KINERJA LINGKUNGAN, BIAYA LINGKUNGAN, DAN PENGUNGKAPAN LINGKUNGAN TERHADAP PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2018

Abstract

The purpose of this research is to examine and explain the influence of environmental performance, environmental costs, and environmental disclosure partially and simultaneously on profitability in consumer goods industry sector companies listed on the Indonesia Stock Exchange in the period 2014-2018. Research methods on environmental performance, environmental costs, environmental disclosure, and profitability are conducted on the Indonesia Stock Exchange in consumer goods industry sector companies using secondary data with a sampling method in the form of purposive sampling. The data analysis method is a quantitative analysis using a multiple linear regression analysis and hypothesis testing using the SPSS 25 program. The results of this research that partially environmental performance has no effect on profitability, environmental costs partially have a negative effect on profitability, and environmental disclosure has no effect on profitability. Simultaneously, Environmental performance, Environmental costs, and Environmental disclosure have a positive effect on profitability.