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

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.

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JURNAL AKUNTANSI DAN AUDITING INDONESIA (JAAI)
ISSN 1410-2420 (print), 2528-6528 (online)
Published by Accounting Department, Faculty of Economics, Islamic University of Indonesia and Supported by IAI-KAPd (Ikatan Akuntan Indonesia - Kompartemen Akuntan Pendidik)

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JAAI pada http://journal.uii.ac.id/index.php/JAAI/ terlisensi oleh Creative Commons Attribution 4.0 International License.