Pengaruh Environmental Disclosure, Competitive Advantage, Green Product Innovation, dan Human Capital terhadap Kinerja Keuangan Perusahaan Manufaktur yang terdaftar di Bei Tahun 2021-2023

Abstract

This study aims to determine and analyze the effect of Environmental Disclosure, Competitive Advantage, Green Product Innovation and Human Capital on the Financial Performance of Manufacturing Companies Listed on the Indonesia Stock Exchange in 2021-2023. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange. The research sample consisted of 46 companies with 138 observations selected using the purposive sampling method. The analysis shows that Environmental Disclosure has no effect on the Company's Financial Performance, Competitive Advantage has a positive and significant effect on the Company's Financial Performance, Green Product Innovation has a positive and significant effect on the Company's Financial Performance, and Human Capital has no effect on Financial Performance.