Environmental Disclosure as a Determinant of Profitability: An Analysis of Environmental Performance
Keywords:
Green accounting, Environment Disclosure, Profitability Level.Abstract
This research begins with the phenomenon of environmental violations which have an impact on the sustainability of an energy company. Environmental violations that occur are caused by poor environmental performance of a company and not reporting the company's environmental activities. The impact for energy companies that receive environmental violations causes the company's profitability to decrease. This is what the author pays attention to in this research and is the focus of this research. The aim of this research is to determine the effect of environmental performance and environmental disclosure on the level of profitability in energy sector companies listed on the Indonesia Stock Exchange for the 2019-1022 period. The research method used in this research is explanatory with a quantitative approach. This research uses secondary data obtained from the Indonesian Stock Exchange. The sample used in this research was purposive sampling so that a sample of 18 energy sector companies was obtained. The research results show that environmental performance influences the level of company profitability and environmental disclosure influences the level of company profitability.
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