KINERJA LINGKUNGAN DAN KOMITE AUDIT TERHADAP KINERJA KEUANGAN
Abstract
This study aims to analyze the influence of environmental performance and audit committees on the financial performance of mining companies listed on the Indonesia Stock Exchange. The research method used is quantitative, utilizing secondary data in the form of company annual reports. The study population was mining companies listed on the IDX for the 2021–2023 period, with a sample of 19 companies selected using a purposive sampling technique. Data analysis used multiple linear regression processed with SPSS version 26. The results indicate that environmental performance and audit committees simultaneously have a significant effect on company financial performance. Partially, the audit committee has a positive and significant effect on financial performance, while environmental performance has a negative and significant effect on financial performance. The conclusion of this study is that the existence and effectiveness of audit committees can improve company financial performance, while implementing environmental performance in the short term tends to decrease financial performance due to high costs. Therefore, companies need to balance the interests of sustainability and financial performance.
Keywords: Environmental Performance, Audit Committee, Financial Performance, Mining Companies, PROPE
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