PERAN ENVIRONMENTAL PERFORMANCE TERHADAP ENVIRONMENTAL DISCLOSURE DAN ECONOMIC PERFORMANCE

Authors

  • Reni Yendrawati Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Indonesia Jl. Prawirokuat, Condong Catur, Depok, Sleman, Yogyakarta, 55283.
  • Lalitya Reni Tarusnawati Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Indonesia Jl. Prawirokuat, Condong Catur, Depok, Sleman, Yogyakarta, 55283.

DOI:

https://doi.org/10.26905/jkdp.v17i3.762

Keywords:

environmental disclosure, environmental performance, economic performance, PROPER.

Abstract

This study aimed to determine the effect of environmental performance on environmental disclosure andeconomic performance, and also the effect of environmental disclosure on economic performance. The data wastaken from the annual report of 2009-2011companies listed on the Indonesian Stock Exchange and participatingin PROPER. This study used multiple regressions. Environmental performance results showed there wasa significant positive effect on environmental disclosure, environmental disclosure and there was a significantpositive effect on economic performance, and the environmental performance did not significantly affect theeconomic performance. Environmental performance had indirect influence on economic performance.

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Issue

Vol. 17 No. 3 (2013): September 2013

Section

FINANCE AND BANKING

License

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