The Effect Of Environmental Performance On Profitability With Environmental Disclosure As Moderating

Profitability describes a company's capacity to generate profits. is typically increased by implementing nonexistent budget system, reducing marketing expenses, and other asset management strategies. However, not the only factor affecting profitability in this instance. Environment, society, economy have fundamentally interdependent relationship. The existence environment has direct or indirect effects on social reality. Additionally, company great potential alter community's environment; therefore, improvement strategy must incorporate environmental considerations. This study focuses 15 companies listed Indonesia Stock Exchange 2018-2020 that received performance ratings from PROPER. Quantitative research utilizing secondary data conducted present study. Purposive sampling was used carry out technique. Multiple moderation linear regression analysis, classical assumption testing, hypothesis testing were employed investigation. results indicated had positive statistically significant effect profitability, with significance level of 0.000. With value 0.000, disclosure variable strengthened relationship between profitability.