Putri, Dinda Namira (2025) Pengaruh Biaya Lingkungan Kinerja Lingkungan Dan Komite Audit Terhadap Kinerja Keuangan (studi Empiris Pada Perusahaan Energi Yang Terdaftar Di Bursaefek Indonesia 2020-2023). Other thesis, Universitas Islam Riau.

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Abstract

Financial performance is the result of the company's operational activities which are presented in the form of financial figures that are arranged systematically and accurately to provide a clear picture of the company's condition. Financial performance is also an indicator of a company's achievements in a certain period which reflects the company's health level (Nasihin, 2023). This research aims to analyze the influence of environmental costs, environmental performance and audit committees on the financial performance of energy companies listed on the Indonesia Stock Exchange (BEI) during the 2020-2023 period. The research population includes energy companies listed on the IDX in that period. Sample selection was carried out using a purposive sampling technique to obtain samples that met the research criteria. A total of 16 companies were the research samples with an observation period of 4 years, namely 2020 to 2023, producing 64 research data. The analysis technique used is multiple linear regression. The test results show that significantly, environmental costs and the audit committee have an influence on financial performance. Simultaneously, the variables environmental costs, environmental performance, and audit committees are proven to have a simultaneous influence on financial performance.

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