Pengaruh Kinerja Lingkungan Dan Kinerja Keuangan Teradap Pengungkapan Informasi Lingkungan

Abstract

This research is using quantitive study aimed to see whether there are influence of environmental performance and financial performance on environmental disclosure. This study uses non-financial companies listed on the Indonesia Stock Exchange as a population. Sample selected by purposive sampling and collected 20 non-financial companies, with a research period of 2015-2017, but for the measurement of financial performance, the data taken was data for 2014-2016, because in this study, tested is the effect of financial performance in the previous year on disclosure of environmental information in the current year. Testing the hypothesis in this study uses Multiple Linear Regression Analysis with SPSS version 25 and a significance level of 5% (0.05). The results of this study indicate that: (1) environmental performance has a significant positive effect on environmental disclosure, (2) financial performance in the previous year has a significant negative effect on environmental disclosure in the current year. The variables of environmental performance and financial performance can explain the environmental disclosure variable of 26,4%.Keywords : Environmental Disclosure, Environmental Performance, Financial Performance

The Effects of Financial and Environmental Performances on Firm Value with Environmental Disclosure as an Intervening Variable

“…Otherwise, the level of environmental disclosure by the company is getting lower. However, there is research conducted by Chanifah, et al (2019) which has the same result as this study. This is based on the fact that if the corporate's profit generated from sales is higher, then the company is more likely to focus on disclosure of financial information rather than environmental disclosure which is also voluntary and vice versa.…”

Environmental, Social, Governance Terhadap Kinerja Keuangan Destinasi Wisata Alam Pulau Madura

“…Kinerja sosial dan implementasi lingkungan serta sosial, secara serta-merta akan dapat mempengaruhi dari kinerja keuangan (Inawati & Rahmawati, 2023). Menurut studi Chanifah (2019); Rosyid (2015) memaparkan bahwa teori legitimasi menekankan bahwa sebuah organisasi harus terus berusaha agar dapat membenarkan bahwa kegiatan operasional suatu organisasi telah sesuai dengan peraturan dan adat istiadat yang ada pada masyarakat ataupun pada lingkungan organisasi berada.…”

Analisis Proses Reverse Logistics menggunakan Metode Produktivitas Ramah Lingkungan pada CV. Sunflower Amerta

“…Performa lingkungan didefinisikan sebagai upaya ataupun performa perusahaan dalam menciptakan kelestarian lingkungan (Ningtyas & Triyanto, 2019). Performa lingkungan adalah aktivitas yang menggambarkan baik atau buruknya kondisi atas hubungan sumber daya yang digunakan dan yang dihasilkan pada aktivitas produksi dan jasa perusahaan (Chanifah, 2019). Pada pengukuran performa lingkungan dibutuhkan parameter yang digunakan untuk mengetahui seberapa besar limbah berpengaruh pada lingkungan, sehingga peneliti memilih standar baku mutu sebagaimana terlihat dalam Tabel 2.…”