KINERJA KEUANGAN DAN KINERJA LINGKUNGAN: Dampak Terhadap Pengungkapan Lingkungan Di Indonesia
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Institusion
Universitas Pembangunan Nasional Veteran Jakarta
Author
Elsa Rahmadhanti Syahri, .
Subject
H Social Sciences (General)
Datestamp
2022-05-23 05:22:32
Abstract :
This study is a quantitative study that aims to determine the effect of financial performance and environmental performance on environmental disclosure in Indonesia. The research sample is 28 non-financial companies listed on the Indonesia Stock Exchange and participating in the 2017–2019 PROPER program. The measurement of environmental disclosure uses GRI G4 and GRI standards. Meanwhile, financial performance and environmental performance are each measured by the return on sales ratio and PROPER rating. Research data is obtained through annual reports, sustainability reports, and PROPER ranking lists issued by the Ministry of Environment and Forestry. Hypothesis testing using multiple linear regression analysis with STATA version 16 program and a significance level of 5%. The results showed that only environmental performance had a significant positive effect on environmental disclosure. Financial performance has a significant negative effect on environmental disclosure. While firm size, leverage, strategic holdings, and financial activities as the control variables, doesnt have a significant effect on environmental disclosure in Indonesia.
This study is a quantitative study that aims to determine the effect of financial performance and environmental performance on environmental disclosure in Indonesia. The research sample is 28 non-financial companies listed on the Indonesia Stock Exchange and participating in the 2017–2019 PROPER program. The measurement of environmental disclosure uses GRI G4 and GRI standards. Meanwhile, financial performance and environmental performance are each measured by the return on sales ratio and PROPER rating. Research data is obtained through annual reports, sustainability reports, and PROPER ranking lists issued by the Ministry of Environment and Forestry. Hypothesis testing using multiple linear regression analysis with STATA version 16 program and a significance level of 5%. The results showed that only environmental performance had a significant positive effect on environmental disclosure. Financial performance has a significant negative effect on environmental disclosure. While firm size, leverage, strategic holdings, and financial activities as the control variables, doesnt have a significant effect on environmental disclosure in Indonesia.
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