Pengaruh kinerja lingkungan dan biaya lingkungan terhadap kinerja keuangan

Financial performance is one of many factor that can attract investors. Therefore, in order for the company's financial performance to look good, there are some corporate that only maximize profits without thinking about their impact. To repair the damage caused by the company's activities, a number of environmental costs are needed. So that environmental costs can provide more value then companies can take an environmental performance assessment, in Indonesia environmental performance is seen through a PROPER assessment conducted by the Ministry of Environment and Forestry. This study aims to determine and prove that environmental performance and environmental costs can have an impact on companies financial performance. Sampling was done by purposive sampling technique with a total sample of 45 samples from 9 companies. Hypothesis testing is done by paired sample t-test analysis. The results of this study are that environmental performance affects financial performance while environmental costs do not affect financial performance