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

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Lindrianasari

Jenis: Article from Journal - ilmiah nasional - terakreditasi DIKTI
Dalam koleksi: Jurnal Akuntansi & Auditing Indonesia vol. 11 no. 2 (Dec. 2007), page 159-172.
Topik: Environmental Performance; Environmental Disclosure; Economic Performance

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: AA70 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

This study investigated environmental performance, environmental disclosure and economic performance by 88 Indonesian companies in 2004. We evaluated interrelations among environmental performance, environmental disclosure and economic performance by using regression. We obtain result that environmental performance is positively and significantly with environmental disclosure and also economic performance (Debt to Equity Ratio/DER, Export, Ownership, Margin and Age) is positively associated with environmental performance and environmental disclosure but we found insufficient statistical significance to accept second and third hypothesis.

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