Pengujian Determinan Kinerja Keuangan Pada Perusahaan Manufaktur Di Indonesia

This research was conducted to examine the influence of environmental performance, environmental costs, and company size on financial performance. The research was conducted on manufacturing companies listed on the Indonesia Stock Exchange (BEI) in the 2018-2021 period that met the sample criteria. The 2018-2019 period is categorized as conditions before the Covid-19 pandemic in Indonesia, while the 2020-2021 period is categorized as conditions during the Covid-19 pandemic in Indonesia. The research results show that in two conditions, environmental performance influences financial performance. In conditions before the Covid-19 pandemic, environmental costs had an effect on financial performance, whereas during the Covid-19 pandemic environmental costs had no effect on financial performance. In two conditions, company size has no effect on financial performance.