Work

Hubungan Antara Kinerja Lingkungan dan Kualitas Pengungkapan Lingkungan dengan Kinerja Ekonomi Perusahaan di Indonesia

Year: 2007

Type: article

Abstract: This study investigated environmental performance, environmental disclosure and economic performance by 88 Indonesian companies in 2004. We evaluated interrelations among environmental 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 environmental disclosure but we found insufficient statistical significance to accept second and third hypothesis.

Source: Jurnal Akuntansi & Auditing Indonesia

Author: Lindrianasari Lindrianasari

Language: Indonesian

Topic: Corporate Social Responsibility Reporting

Subfield: Strategy and Management

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: gold

Estimated APC paid: $131

OpenAlex ID: W1501092792

FWCI: 1.893

Cites:

Cited by: 53

Related to: 10