Rahmatika, Shelfy Ananda (2026) Pengaruh Biaya Lingkungan, Kepemilikan Institusional, Ukuran Perusahaan dan Pertumbuhan Perusahaan terhadap Kinerja Keuangan pada Sektor Energi yang terdaftar di Bursa Efek Indonesia Tahun 2021-2025. Sarjana (S1) thesis, STIE Tri Bhakti.
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Abstract
Purpose – This study aims to determine the impact of environmental costs, institutional ownership, firm size, and firm growth on financial performance. Design/methodology/approach – This study utilizes quantitative data; the sample consists of 27 energy sector companies listed on the Indonesia Stock Exchange during the 2021-2025 period. Data analysis was conducted using a panel data regression model with EViews9 software. Findings – The results indicate that environmental costs have a statistically significant negative effect on financial performance, while institutional ownership has a statistically significant positive effect. Firm size has a statistically significant negative effect on financial performance, whereas firm growth has a statistically significant positive effect. Originality/value – This study examines financial performance and factors such as environmental costs, institutional ownership, firm size, and firm growth, specifically focusing on companies in the energy sector.
| Item Type: | Thesis (Sarjana (S1)) |
|---|---|
| Uncontrolled Keywords / Kata Kunci: | Biaya Lingkungan, Kepemilikan Institusional, Ukuran Perusahaan, Pertumbuhan Perusahaan, Kinerja Keuangan |
| Subjects: | Akuntansi Akuntansi > Akuntansi Keuangan |
| Prodi: | S1 Akuntansi |
| Depositing User: | Shelfy Ananda Rahmatika |
| Date Deposited: | 23 Sep 2026 05:50 |
| Last Modified: | 23 Sep 2026 05:50 |
| URI: | http://repository.stietribhakti.ac.id/id/eprint/2442 |
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