THE EFFECT OF ENVIRONMENTAL PERFORMANCE ON ECONOMIC ERFORMANCE WITH ENVIRONMENTAL DISCLOSURE AS INTERVENING VARIABLE (SURVEY ON MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2019 2020 PERIOD)
PDF

Keywords

Environmental Performance
Economic Performance
Environmental Disclosure.

How to Cite

Ali, M., Dewi, S. A., Srimorinto, R., Fajrina, D. A., Rahayu, A. M., & , T. (2022). THE EFFECT OF ENVIRONMENTAL PERFORMANCE ON ECONOMIC ERFORMANCE WITH ENVIRONMENTAL DISCLOSURE AS INTERVENING VARIABLE (SURVEY ON MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2019 2020 PERIOD). CENTRAL ASIA AND THE CAUCASUS, 23(1), 4715-4723. https://ca-c.org/CAC/index.php/cac/article/view/465

Plaudit

Abstract

  The purpose of this research was to determine the effect of Environmental Performance on Economic Performance with Environmental Disclosure as an intervening variable. The exploration subjects are manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2020 period. This study uses a descriptive and verification approach. The data analysis technique in this research is descriptive analysis and path analysis. Based on the sampling criteria, there were 88 samples as data sources. The results of the analysis show that in the era of the covid-19 pandemic, Environmental Performance does not affect Environmental Disclosure, nor does it affect Economic Performance either directly or through Environmental Disclosure. In general, the Environmental Performance is quite good, but it is not able to improve the company's profitability. This is due to the massive impact of the pandemic, causing the weakening of the national economic growth rate, thus having an impact on the manufacturing industry in Indonesia.

PDF

References

Sari, W.H., H. Agustin, and E. Mulyani, Pengaruh Good Corporate Governance Dan Kinerja Lingkungan Terhadap Pengungkapan Lingkungan. Jurnal Eksplorasi Akuntansi, 2019. 1(1): p. 18- 34 DOI: https://doi.org/10.24036/jea.v1i1.53.

Heriningsih, S. and N. Saputri, Pengaruh Corporate Social Responsibility Disclosure dan Environmental Performance Terhadap Economic Performance pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia. Jurnal Ekonomi Dan Bisnis, 2015. 10(1).

Lancaster-Thomas, A., Encountering evil: The Evil-god challenge from religious experience. European Journal for Philosophy of Religion, 2019. 12(3) DOI: https://doi.org/10.24204/ejpr.v0i0.2617.

Lindrianasari, L., The relationship between environmental performance and the quality of environmental disclosure with the economic performance of companies in Indonesia. Jurnal Akuntansi Dan Auditing Indonesia, 2007. 11(2): p. 159-172.

Lancaster-Thomas, A., The Coherence of Naturalistic Personal Pantheism. European journal for philosophy of religion, 2020. 12(1): p. 75-89 DOI: https://doi.org/10.24204/ejpr.v0i0.2617.

Jahn, D., Sustaining Abundance. Environmental Performance in Industrial Democracies. 2004, JSTOR.

Spica, L. Dwi Wijayanto. 2007. “The Influence of Environmental Performance and Environmental Disclosure on Economic Performance”.

Launonen, L., Cognitive Regeneration and the Noetic Effects of Sin: Why Theology and Cognitive Science May Not Be Compatible. European Journal for Philosophy of Religion, 2021. 13(3) DOI: https://doi.org/10.24204/ejpr.2021.3398.

Sulistiawati, E. and N. Dirgantari, Analysis of the Effect of Green Accounting Implementation on Profitability in Mining Companies Listed on the Indonesia Stock Exchange. Jurnal Reviu Akuntansi Dan Keuangan, 2016. 6(1) DOI: https://doi.org/10.22219/jrak.v6i1.5082.

Wulandari, R.D. and E. Hidayah, Effect of environmental performance and environmental disclosure on economic performance (Study on manufacturing companies listed on the Indonesia Stock Exchange for the period 2009-2011). Ekbisi, 2013. 7(2).

Alvionita, C., B. Semmaila, and A.N. Nur, Pengaruh Corporate Social Responsibility, Kinerja Lingkungan dan Struktur Kepemilikan Terhadap Nilai Perusahaan. PARADOKS: Jurnal Ilmu Ekonomi, 2021. 4(2): p. 416-430.

Al-Tuwaijri, S.A., T.E. Christensen, and K.E. Hughes Ii, The relations among environmental disclosure, environmental performance, and economic performance: a simultaneous equations approach. Accounting, organizations and society, 2004. 29(5-6): p. 447-471 DOI: https://doi.org/10.1016/S0361-3682(03)00032-1.

Lavazza, A., An Evolutionary Explanation for Change in Religious Institutions. Journal for the Philosophy of Science, 2012. 63(3).

Hasker, W., The Trinity and the New Testament–a Counter-Challenge to Dale Tuggy. European Journal for Philosophy of Religion, 2021. 13(1).

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Copyright (c) 2022 Author

Downloads

Download data is not yet available.