Siregar, Inova Fitri and Rasyad, Rinayanti and Zaharman, Zaharman (2019) Pengaruh Implikasi Biaya Lingkungan dan Kinerja Lingkungan Terhadap Kinerja Keuangan Perusahaan Pertambangan Umum Kategori Program Penilaian Peringkat Kinerja Perusahaan Dalam Pengelolaan Lingkungan Hidup (PROPER). Jurnal Ekonomi dan Bisnis Dharma Andalas, 21 (2). ISSN 1693-3273

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Abstract

This study attempts to find out what effect the implications of the environmental costs and environmental performance of financial performance on the company public mining category rating assessment program the company performance in environmental management (proper) and research is aimed to see how the influence of the implications of the environmental costs and environmental performance of financial performance on the company public mining category rating assessment program the company performance in environmental management (proper). Method in this research was purposive sampling and test influence implication the environmental costs and performance environment to financial performance to companies public mining category program assessment rank the company performance in the management of environment (proper) so that it may known how influence implication the environmental costs and performance environment to financial performance to companies public mining category program assessment rank the company performance in the management of environment (proper) Sample used is a company public mining category program assessment rank the company performance in the management of environment (proper). There are 42 sample for the period from year 2015-2018 observation. The research results show that the variable the environmental costs of has not been affecting the financial performance and while for the performance of environmental impact on financial performance

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