The Effect Of Eco-Efficiency Of Operating Activity On Financial Performance

  • Meiryani, Feronika, Dezie Leonarda Warganegara, Sani Muhammad Isa


The purpose of this study is to empirically examine the effect of applying eco-efficiency of operating activities and environmental accounting disclosure on financial performance. This research is quantitative research. The data source used is a secondary data source. The data collection technique used is documentation. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) with a sampling technique using purposive sampling technique. The analytical method used is statistical analysis using RStudio. The results of this study concluded that statistically the applying eco-efficiency of operating activity has an effect on financial performance, while environmental accounting disclosure has no effect on financial performance.