Environmental Performance of Financial Performance and Moderated Environmental Disclosure

Rachmawati, Rima; Arnan, Sendi Gusnandar; Herawati, Shinta Dewi; Laksono, R. Roosaleh

doi:10.37200/ijpr/v24i2/pr200609

Cited by 2 publications

(2 citation statements)

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“…Elsayed and Paton (2005) employed static and dynamic panel data analysis of the impact of environmental performance on financial performance, and they found that environmental performance has a neutral impact on firm performance. Rachmawati, Arnan, Herawati, and Laksono (2020) investigated the effect of environmental performance on financial performance moderated by environmental disclosures. They showed that environmental performance influences company profitability, environmental disclosure does not affect profitability, and environmental performance moderated by environmental disclosure influences profitability.…”

Section: Introductionmentioning

confidence: 99%

Banks' environmental policy and business outcomes: The role of competition

Khattak

Saiti

2020

Bus Strat Env

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By integrating the two areas of competition–performance and environment–performance, this research explores if competition matters in the relationship between environmental practices and interest margins in the market. A panel of 458 banks from 74 countries for the period of 2006–2016 is used, and the sample is further divided into developed and developing countries. This paper uses the system Generalized Method of Moments estimator to tackle potential omitted variable bias, endogeneity, and simultaneity issues. Without competition, environmental practices only affect banks in developing countries; however, the results show a significant impact for the full sample, including developed countries, when the competition is taken into consideration, suggesting that competition might play a role in the relationship of environmental practices and interest margins. In the full sample, competition impacts the relationship negatively after a moderate level of competition is reached in the market. The environmental practices in developing countries are prone to competition in the market. In developed countries, the competition is found to be lightly positively moderating the impact of environmental practices on interest margins. Based on these findings, it is recommended that developing countries should have a low or moderate level of competition to encourage environmental practices. For developed countries, however, high competition should be preferred to encourage banks to consider environmental practices as one of their core business strategies. These findings are found robust to different statistical estimators.

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Section: Introductionmentioning

confidence: 99%

Banks' environmental policy and business outcomes: The role of competition

Khattak

Saiti

2020

Bus Strat Env

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“…Menurut (Hasan, 2019) Dengan memperhatikan asas-asas dalam pengelolaan aset tetap maka perolehan aset dapat dilakukan secara efektif, efisien, serta memberikan nilai tambah bagi pemerintah daerah dalam melaksanakan fungsi dan tugasnya. Menurut (Rachmawati et al, 2018) Asset atau Barang Milik daerah (BMD) merupakan faktor terpenting yang dibutuhkan oleh suatu perusahaan maupun pemerintahan untuk kelangsungan operasional perusahaan dan pemerintahan itu sendiri. Asset didefinisikan sebagai sumber daya atau kekayaan yang dimiliki oleh suatu entitas perusahaan/ organisasi.…”

Section: Pendahuluanunclassified

Manajemen Barang Milik daerah dan Optimalisasi Pengelolaan Aset Provinsi X

Periansya

Sari²,

Azmi³

2022

E-Jurnal Akuntansi

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This study aims to determine the relationship between regional property management to the optimization of asset management as well as planning, identification of BMD, BMD inventory and supervision and control as a variable. Data were collected from employees of the regional financial and asset management agency of South Sumatra Province through a structured questionnaire. The sample used was 56 employees at the Regional Financial and Asset Management Agency of South Sumatra Province and analyzed using SPSS version 25. The results showed that the Planning and Supervision and Control variables had a significant positive effect on the optimization of asset management, while the BMD Identification variable had a negative effect. Inventory BMD does not affect the optimization of asset management. Keywords: Planning; Identification; Inventory; Supervision and Control; Optimization of Asset Management

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Environmental Performance of Financial Performance and Moderated Environmental Disclosure

Cited by 2 publications

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Banks' environmental policy and business outcomes: The role of competition

Banks' environmental policy and business outcomes: The role of competition

Manajemen Barang Milik daerah dan Optimalisasi Pengelolaan Aset Provinsi X

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