Electronic Theses and Dissertation

Abstrak penelitian ini bertujuan untuk menganalisis pengaruh struktur modal, biaya lingkungan, dan sustainability reporting terhadap kinerja keuangan pada perusahaan sektor energi yang terdaftar di bursa efek indonesia selama periode 2021-2024. populasi dalam penelitian ini mencakup seluruh perusahaan sektor energi di bursa efek indonesia selama periode tersebut. dengan menggunakan teknik purposive sampling, diperoleh 42 perusahaan sebagai sampel penelitian. data yang digunakan berupa data sekunder yang bersumber dari laporan tahunan, laporan keberlanjutan dan diuji secara mendalam menggunakan analisis regresi linear berganda. penelitian ini menggunakan pendekatan kuantitatif untuk menguji pengaruh antar variabel yang diteliti. hasil penelitian menunjukkan secara parsial, biaya lingkungan dan sustainability reporting berpengaruh positif signifikan terhadap kinerja keuangan. sebaliknya struktur modal berpengaruh negatif signifikan terhadap kinerja keuangan. secara simultan, struktur modal, biaya lingkungan, dan sustainability reporting secara bersamasama berpengaruh terhadap kinerja keuangan. kata kunci: struktur modal, biaya lingkungan, sustainability reporting, dan kinerja keuangan.

ABSTRACT This study aims to analyze the influence of capital structure, environmental costs, and sustainability reports on the financial performance of energy sector companies listed on the Indonesia Stock Exchange during the 2021-2024 period. The population in this study incudes all energy sector companies listed on the Indonesia Stock Exchange during that period. Using a purposive sampling technique, 42 companies were obtained as research samples. The data used are secondary data sourced from annual reports and sustainability reports, and are reviewed in depth using multiple linear regression analysis. This study uses a quantitative approach to examine the influence between the variables studied. The results show that partially, Enviromental Costs and Sustainability Reporting have a significant positive efeect on financial performance. Conversely, Capital Structure has a significant negative effect on financial performance. Simultaneously, Capital Structure, Enviromental Costs, and Sustainability Reporting jointly affect financial performance. Keywords: Capital Structure, Enviromental Costs, Sustainability Reporting, and Financial Performance.