Environmental Performance and Company Size on the Financial Performance of Sharia Companies in Indonesia

  • Nur Wahyu Ningsih Department of Sharia Accounting, Universitas Islam Negeri Raden Intan, Bandar Lampung, Indonesia
  • Rego Putrawan Department of Sharia Accounting, Universitas Islam Negeri Raden Intan, Bandar Lampung, Indonesia
  • Evi Ekawati Department of Sharia Accounting, Universitas Islam Negeri Raden Intan, Bandar Lampung, Indonesia
  • Ahmad Isnaeni Department of Sharia Accounting, Universitas Islam Negeri Raden Intan, Bandar Lampung, Indonesia
Keywords: Environmental Performance, Company size, Financial Performance

Abstract

Measuring financial performance is important to do. It aims to evaluate the efficiency and effectiveness of the company in generating profits. Basically, there are many factors that affect financial performance, but in this study it is only limited to the influence of environmental performance and company size on financial performance. This type of research is a causal associative quantitative research using secondary data sourced from the annual reports of mining sector companies listed on the Indonesian Sharia Stock Index (ISSI) for the 2014-2019 period. The population in this study was all mining companies registered on the ISSI. The sampling technique used purposive sampling technique and obtained a sample of 72. The data analysis method uses panel data regression with Eviews 10. The results of this study indicate that environmental performance has no effect on financial performance, while firm size has an effect on financial performance. Simultaneously environmental performance and company size affect financial performance.

Published
2021-04-24
Section
Articles