Environmental Performance and Environmental Disclosure: The Role of Financial Performance

• 발행기관: 한국유통과학회
• 저자명: Luluk Muhimatul IFADA Maya INDRIASTUTI Ewing Yuvisa IBRANI Yulita SETIAWANTA
• 간행물 정보: 『The Journal of Asian Finance, Economics and Business(JAFEB)』Vol. 8 No.4, 349~362쪽, 전체 14쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 2021.04.30

영문 초록

This study aims to examine the effect of environmental performance, independent board of commissioners, and firm size on environmental disclosure measured by the Indonesian environmental index. The population in this study is manufacturing and coal mining companies that follow “PROPER” and are listed on the Indonesia Stock Exchange (IDX) from 2017 to 2019. This research was conducted by reviewing annual reports to collect information on environmental disclosures. The sampling used in this study was purposive sampling technique and obtained a sample of 117. Also, the data analysis technique used was multiple linear regression analysis with statistical hypothesis testing. The results showed that environmental performance and firm size had a positive effect on financial performance. Meanwhile, the independent board of commissioners does not affect financial performance. Furthermore, environmental performance, firm size, and financial performance have a positive effect on environmental disclosure. While the independent board of commissioners does not affect environmental disclosure. The findings of this research suggest that environmental performance has a significant positive effect on financial performance. The hypothesis is accepted, meaning that companies that are sensitive to environmental problems and run eco-efficiency operations will strengthen the company’s profitability.

목차

1. Introduction

2. Literature Review

3. Hypothesis Development

4. Research Method

5. Results and Discussion

키워드

Environmental Performance Financial Performance Environmental Disclosure Independent Board of Commissioners Firm Size