Pengaruh Environmental Cost dan Carbon Accounting terhadap Profitabilitas dengan Environmental Performance sebagai Variabel Moderasi pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia

Abstract

This research aims to prove whether there is an influence of environmental costs and carbon accounting on profitability performance of mining companies in Indonesia with environmental performance as a moderating variable. It is based on the emergence of research urgency as there is still a knowledge gap about environmental cost management and carbon accounting practices which specifically affect profitability, especially in the mining sector which has unique challenges in its operations and environmental impact. This is causal, quantitative research and uses secondary data. There are 47 mining companies listed on the Indonesian Stock Exchange in 2021-2023 as a population. Research sample of 22 Companies were selected using a purposive sampling technique with companies' criteria that present financial reports for 3 consecutive years, earn profits during the 2021-2023 period and present a sustainable report for the period of 2021-2023. This research uses hypothesis data testing for logistic regression analysis using Eview 12 software. The results of data testing show that environmental costs have a positive and significant effect on profitability (H1 accepted). Carbon Accounting has a positive and significant effect on profitability (H2 accepted). Environmental performance has a significant effect moderates the relationship between environmental costs and profitability (H3 accepted) and Environmental performance has no significant effect on moderate the relationship between carbon accounting and profitability (H4 rejected).