PENGARUH GREEN CULTURE DAN SUSTAINBILITY DISCLOSURE TERHADAP KINERJA LINGKUNGAN
DOI:
https://doi.org/10.32509/jmb.v5i2.6096Keywords:
Green Culture, Kinerja Lingkungan, Sustainability Disclosure, PertambanganAbstract
Green culture dan sustainability disclosure semakin mendapat perhatian dalam dunia bisnis karena berperan penting dalam meningkatkan kinerja lingkungan perusahaan. Penelitian ini bertujuan untuk menganalisis pengaruh green culture dan sustainability disclosure terhadap kinerja lingkungan pada perusahaan dari sektor pertambangan. Penelitian ini menggunakan metode kuantitatif yang digunakan untuk menganalisis data sekunder dari total 50 perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) pada periode tahun 2021–2022. Teknik analisis data menggunakan Structural Equation Modeling (SEM) dengan pendekatan Partial Least Square (PLS) yang diolah menggunakan perangkat lunak SmartPLS versi 4.0. Hasil penelitian menunjukkan bahwa green culture dan sustainability disclosure berpengaruh positif dan signifikan terhadap kinerja lingkungan perusahaan. Temuan ini mengindikasikan bahwa perusahaan dengan budaya hijau (green culture) yang kuat dan transparansi dalam pengungkapan keberlanjutan (sustainability disclosure) memiliki kinerja lingkungan yang lebih baik.References
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