Pengaruh eco-efisien, aktivitas operasi, akuntansi lingkungan terhadap kinerja keuangan

Abstract

This study aims to analyze the effect of eco-efficient, operating activities and environmental accounting on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange for the period 2018-2020. This research uses explanatory quantitative method. Purposive sampling was used to determine the research sample. Multiple linear regression was used as an analytical tool in this study. The results showed that eco efficient had no effect on financial performance, operating activities had no effect on financial performance, and environmental accounting had no effect on financial performance. With these results it can be concluded that the application of eco efficient has not been able to run effectively in supporting the results of financial performance; efficiency and effectiveness of operating cash flow management creates a surplus of operating cash flow, thereby encouraging better financial performance; and environmental performance results are not sufficient to provide an increase in the company's profitability.