THE IMPACT OF ENVIRONMENTAL DISCLOSURE AND DEBT-ON-EQUITY RATIO ON FIRMS’ FINANCIAL PERFORMANCE: EVIDENCE IN MINING SECTOR LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) DURING COVID-19 ERA
This study aims to investigate the association of environmental disclosure and debt-on-equity ratio with return on equity during the uncertainty of COVID-19. Purposive sampling method is used to specify the criteria of mining sector companies listed on the Indonesia Stock Exchange. The data samples of this study are collected from financial reports, annual reports, and sustainability reports in 2020-2021. Panel data from 44 listed companies examined using EViews. The results imply that environmental disclosure has a positive but insignificant effect on financial performance. Conversely, debt-on-equity ratio has significantly negative affects financial performance.
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Judul | THE IMPACT OF ENVIRONMENTAL DISCLOSURE AND DEBT-ON-EQUITY RATIO ON FIRMS’ FINANCIAL PERFORMANCE: EVIDENCE IN MINING SECTOR LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) DURING COVID-19 ERA |
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Pengarang | Aurelita Elsa Regina Arianto - Personal Name |
No. Panggil | SKRIPSI AUR t 2024 |
Subyek | COVID-19 Environmental Disclosure Return On Equity financial performance debt-on-equity ratio |
Bahasa | English |
Tempat Terbit | Universitas Mulawarman |
Tahun Terbit | 2024 |
Penerbit | Fakultas Ekonomi dan Bisnis |
Jurusan | Manajemen |
Lampiran Berkas | LOADING LIST... |
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