The Role of ISO 14001 and Environmental Performance in Enhancing Financial Performance

Authors

  • Rika Adriyana Universitas Pekalongan
  • Dina Amalia Mahmudah Universitas Pekalongan

DOI:

https://doi.org/10.31941/jebi.v29i1.7713

Abstract

Companies have a responsibility to manage the environment efficiently and effectively, ensuring both the quality of human life and the sustainability of nature. Additionally, sound environmental management plays a crucial role in business continuity. This research aims to examine the impact of ISO 14001 implementation on financial performance, with environmental performance as a moderating variable. The research population comprises manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The sampling technique employed is purposive sampling, yielding a sample of 14 companies. The results indicate that ISO 14001 positively influences financial performance, whereas environmental performance does not significantly affect financial performance. However, environmental performance strengthens the impact of ISO 14001 on improving corporate financial performance

 

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Published

2026-04-21

Issue

Vol. 29 No. 1 (2026): JURNAL EKONOMI DAN BISNIS MARCH 2026

Section

Artikel

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