Pengaruh Environmental Performance Terhadap Environmental Disclosure dan Economic Perormance (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Jakarta Periode 2001-2004)  

Oleh:

Suratno, Ignatius Bondan ; Darsono ; Mutmainah, Siti

Jenis: Article from Journal - ilmiah internasional - terdaftar di DIKTI
Dalam koleksi: The Indonesian Journal of Accounting Research (Jurnal Riset Akuntansi Indonesia) vol. 10 no. 2 (May 2007), page 199-214.
Topik: Environmental performance; Environmental disclosure; economic performance; simultaneous equations equation approach

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: RR17.6 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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A purpose of this study is to examine an impact of environmental performance on an environmental disclosure and on economic performance. This study is not in line with an Al-Tuwaijri's model (2004), by stressingmore on an impact of independent variable to depent variable. This study is based on a longitudina empirical applied research. though a judgment sampling technique, 19 public companies which participated in the PROPER program from 2002-2005 were included in the research. First, the data were tested using the Hausman test. Because the simulataneous relation on environmetal performance and economic performance isn't statisfically significant, afterwards the data were test using ordinary least squares. The test result for the first hypotesis is indicated that the impact of environmental performance to environmental disclosure is positive and statisfically significant. The test result for the second hypotesis is indicated that the impact of environmental performance to environmental disclosure is positive statistically significant. Thus, all of the test result are a support fir the finding of Al-Tuwaijri, et al. (2004).

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