PENGARUH KINERJA LINGKUNGAN TERHADAP PENGUNGKAPAN INFORMASI LINGKUNGAN SERTA PENGARUH KINERJA LINGKUNGAN DAN PENGUNGKAPAN INFORMASI LINGKUNGAN TERHADAP KINERJA EKONOMI PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Listing di BEI Tahun 2009-2011)
This study aims to examine the effect of environmental performance on environmental disclosure, the effect of environmental performance and environmental disclosure on financial performance of companies. The proxy of environmental disclosure which are the dependent and independent variable is enviro...
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| Main Authors: | , |
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| Format: | Theses and Dissertations NonPeerReviewed |
| Published: |
[Yogyakarta] : Universitas Gadjah Mada
2013
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| Subjects: | |
| Online Access: | https://repository.ugm.ac.id/120084/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=60092 |
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| Institution: | Universitas Gadjah Mada |
| Summary: | This study aims to examine the effect of environmental performance on
environmental disclosure, the effect of environmental performance and
environmental disclosure on financial performance of companies. The proxy of
environmental disclosure which are the dependent and independent variable is
environmental disclosure index (EDI). The proxy of environmental performance
which one of independent variable is measured based on the performance of
companies in the PROPER. Mean while, the proxy of economic performance
which one of dependent variable are EVA and annual return.
Sampling method which used in this study is purposive sampling. The
sample in this study consist of 15 manufacturing companies which have been
listing in Indonesia Stock Exchange and participated in PROPER around 2009-
2011. The statistical method used in this study is simple linear regression
analysis. The data analysis technique and hypothesis testing using SPSS software
version 13.
The result showed that environmental performance significantly effect the
environmental disclosure. Meanwhile, the second hypothesis indicates that
environmental performance significantly effect EVA. But, from third hypothesis
showed that statistically environmental performance doesn�t effect annual return.
And the last, environmental disclosure doesn�t affect economic performance
through indicators EVA and annual return. |
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