Pengaruh Biaya Lingkungan Dan Kinerja Lingkungan Terhadap Roa Pada Perusahaan Energi Yang Terdaftar Di Efek Syariah (Des) Tahun 2020-2022

Nur Fahmi; Elyanti Rosmanidar; Ferri Saputra Tanjung

doi:10.51903/e-bisnis.v16i2.1428

Nur Fahmi Universitas Islam Negeri Sulthan Thaha Saifuddin
Elyanti Rosmanidar UIN Sulthan Thaha Saifuddin
Ferri Saputra Tanjung UIN Sulthan Thaha Saifuddin

DOI: https://doi.org/10.51903/e-bisnis.v16i2.1428

Keywords: Return On Assets, Environmental Costs, and Environmental Performance

Abstract

Research Objective: This study aims to determine the effect of environmental costs and environmental performance on return on assets in energy companies listed in the Sharia Securities List.

Research Design/Methodology/Approach: The research method used quantitative descriptive analysis with secondary data, analysis tools are regression panel data.

Research Results: The results show that simultaneously show that the variables of environmental costs and environmental performance together have a positive and significant effect on return on assets in energy companies listed in the Sharia Securities List. while partially showing that environmental cost variables have a negative and significant effect on return on assets in energy companies listed in the Sharia Securities List, while environmental performance variables have a negative and insignificant effect on return on assets in energy companies listed in the Sharia Securities List.

Implications of Research Results: The implication of research results is that companies should do the need to increase environmental costs and environmental performance in an effort to increase sustainable company profitability.

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