Pengungkapan Lingkungan, Operating Efficiency ratio, dan Capital Expenditure terhadap Kinerja Keuangan
Total View This Week0
Total View This Week0
Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
Abdillah, Muhammad Afif
Subject
330 - ECONOMICS
Datestamp
2023-11-08 06:54:19
Abstract :
This study examines the relationship between environmental disclosure, operating efficiency ratio, and capital expenditure on the financial performance of companies. Environmental disclosure refers to a company's transparency in informing the environmental impact of its business operations. Operating efficiency ratio measures a company's resource efficiency, while capital expenditure reflects investments in assets. The study sample consists of 233 companies in the properties & real estate sector listed on the Indonesia Stock Exchange for the years 2018-2022. The research analysis technique employs multiple linear regression. The results reveal that environmental disclosure and capital expenditure do not significantly affect financial performance, while operating efficiency ratio significantly affects financial performance.
This study examines the relationship between environmental disclosure, operating efficiency ratio, and capital expenditure on the financial performance of companies. Environmental disclosure refers to a company's transparency in informing the environmental impact of its business operations. Operating efficiency ratio measures a company's resource efficiency, while capital expenditure reflects investments in assets. The study sample consists of 233 companies in the properties & real estate sector listed on the Indonesia Stock Exchange for the years 2018-2022. The research analysis technique employs multiple linear regression. The results reveal that environmental disclosure and capital expenditure do not significantly affect financial performance, while operating efficiency ratio significantly affects financial performance.
Download
book
BibTex
Latex, Jabref
cloud_download
Original Resource
url resource Institution
