Hubungan Antara Kinerja Lingkungan Dan Kualitas Pengungkapan Lingkungan Dengan Kinerja Ekonomi Perusahaan Di Indonesia

Lindrianasari Lindrianasari
Journal article Jurnal Akuntansi dan Auditing Indonesia • 2007 Indonesia

Abstrak

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

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Jurnal

Jurnal Akuntansi dan Auditing Indonesia

Jurnal Akuntansi dan Auditing Indonesia (JAAI; English: Indonesian Journal of Accounting and Audi... tampilkan semua