PENGARUH KINERJA LINGKUNGAN TERHADAP KINERJA KEUANGAN DENGAN PENGUNGKAPAN LINGKUNGAN SEBAGAI VARIABEL INTERVENING (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2010-2014)
| Main Author: | Mentari, Dewi |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | ind |
| Terbitan: |
, 2016
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| Subjects: | |
| Online Access: |
https://eprints.untirta.ac.id/12411/1/PENGARUH%20KINERJA%20LINGKUNGAN%20TERHADAP%20KINERJA%20KEUANGAN%20DENGAN%20PENGUNGKAPAN%20LINGKUNGAN%20SEBAGAI%20VARI.PDF https://eprints.untirta.ac.id/12411/ https://feb.untirta.ac.id/ |
Daftar Isi:
- This study aimed to analyze the influence of environmental performance on financial performance with environmental disclosure as an intervening variable. Environmental performance is measured by an PROPER, financial performance in proksikan with Return On Asset and environmental disclosure is proxied by the GRI index. The sample in this study are as many as 11 companies, and samples used in this study is a manufacturing company listed on the Indonesia Stock Exchange during 2010-2014. The statistical method used is regression analysis with path analysis. Based on the test results showed that the environmental performance affect corporate financial performance. environmental performance was observed to have an influence on environmental disclosure. environmental disclosure have an influence on the financial performance and environmental disclosure mediate the association of environmental performance and financial performance Keywords: environmental performance, environmental disclosure, financial performance, the Return On Asset