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Hubungan Antara Kinerja Lingkungan dan Kualitas Pengungkapan Lingkungan dengan Kinerja Ekonomi Perusahaan di Indonesia

Author

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  • Lindrianasari Lindrianasari

Abstract

This study investigated environmental performance, environmental dis¬closure and eco¬nomic performance by 88 Indonesian companies in 2004. We evalu¬ated interrelations among envi¬ron¬mental performance, environmental disclosure and economic performance by using regression. We obtain result that environmental performance is positively and significantly related to environmental disclosure and also economic performance (Debt to Equity Ratio/DER, Export, Ownership, Margin and Age) is positively associated with environmental performance and environ¬mental disclosure but we found insufficient statistical significance to accept second and third hypothesis. Keywords: environmental performance, environmental disclosure, economic per¬formance.

Suggested Citation

  • Lindrianasari Lindrianasari, 2007. "Hubungan Antara Kinerja Lingkungan dan Kualitas Pengungkapan Lingkungan dengan Kinerja Ekonomi Perusahaan di Indonesia," Jurnal Akuntansi dan Auditing Indonesia, Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia, vol. 11(2).
    • Handle: RePEc:uii:jaaife:v:11:y:2007:i:2:id:218
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    Cited by:

    1. Yuwandono, Rr Jihan Faadhilah & Maisyaroh, Siti & Ridayati, Salija & Pandin, Maria Yovita R, 2023. "Implementation of Green Accounting to Concern For The Working Environment Of Garment Micro, Small and Medium Enterprises in Gerbang Kertasusila," OSF Preprints ztq9p, Center for Open Science.
    2. Muhamad Taqi & Aam Slamet Rusydiana & Nanik Kustiningsih & Irman Firmansyah, 2021. "Environmental Accounting: A Scientometric using Biblioshiny," International Journal of Energy Economics and Policy, Econjournals, vol. 11(3), pages 369-380.

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