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文章基本信息

  • 标题:Financial Performance in Indonesian Companies: The Role of Environmental Performance and Environmental Disclosure
  • 本地全文:下载
  • 作者:Noegrahini Lastiningsih ; Khoirul Aswar ; Ermawati .
  • 期刊名称:Journal of Economics and Behavioral Studies
  • 电子版ISSN:2220-6140
  • 出版年度:2020
  • 卷号:12
  • 期号:2
  • 页码:27-33
  • DOI:10.22610/jebs.v12i2(J).3022
  • 语种:English
  • 出版社:International Foundation for Research and Development (IFRD)
  • 摘要:The aim of this study is to acquire empirical evidence that environmental performance and environmental disclosure has an influence on financial performance. The key differentiation between this study and previous studies is the use of different variables and measurement methods. The hypothesis of this study is based on stakeholder theory and legitimation theory. The purposive sampling method was used to collect data from manufacture companies listed in the Indonesian Stock Exchange and the PROPER 2016-2018 program. Instruments for classic assumptions have been tested. Afterwards, multiple linear regression is used as the analysis method, and secondary data types with the use of documentation methods. The outcome of this study shows that environmental performance and environmental disclosure has a significantly positive influence towards financial performance.
  • 关键词:financial performance;environmental performance;environmental disclosure
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