Pengaruh Corporate Environmental Performance Dan Corporate Social Accounting Disclosure Terhadap Corporate Economic Performance

Wany, Eva; Murni, Siti Asiah; Kholidiah,

doi:10.25105/mraai.v14i1.1751

Cited by 2 publications

(4 citation statements)

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“…The test results indicate that environmental performance has significant effect on economic performance. The results of this study are in accordance with the results of research Lindrianasari (2007), Wany, Murni, & Kholidah (2013), Tristianasari & Fachrurrozie (2014), and Bahri & Cahyani (2016). The results of this test indicate that the high low stock prices are influenced by PROPER ratings obtained by the company.…”

Section: Discussion the Effect Of Environmental Performance On Economsupporting

confidence: 81%

“…Environmental performance measurements in the study using PROPER. Some previous researchers using PROPER to measure environmental performance include Wany, Murni, & Kholidah (2013), Tristianasari & Fachrurrozie (2014), Bahri & Cahyani (2016), and Hastawati & Sarsiti (2016). While the measurement of economic performance in this research use Economic performance index (EcP index) based on Al-Tuwaijri, Christensen, & Hughes (2004) and Alvarez et al (2014) …”

Section: Moch Bisyri Effendimentioning

confidence: 99%

“…Several studies on the effect of environmental performance on economic performance shows different results (research gap) such as research Lindrianasari (2007), Wany, Murni, & Kholidah (2013), Tristianasari & Fachrurrozie, (2014), and Bahri & Cahyani (2016), stated that environmental performance has an effect on economic performance while in research Almilia & Wijayanto (2007), Hastawati & Sarsiti (2016), Purnomo & Widianingsih (2012), Setyaningsih & Asyik (2016), Nofianto & Agustina (2014), Rohmah & Wahyudin (2015), and Tristianasari & Fachrurrozie (2014) states that environmental performance has no effect on economic performance…”

Section: Moch Bisyri Effendimentioning

confidence: 99%

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Financial Performance in Manufacturing Company with Multiple Linier Regression and MARS

Effendi

2018

Jurnal Keuangan Dan Perbankan

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The purpose of this research is to analyze the influence of environmental disclosure and environmental performance on economic performance with firm size as a control variable. The environmental disclosure was measured by GRI index, environmental performance measured by PROPER index, firm size measured by ln total assets and economic performance measured by economic performance index. The sample of this study consists of 32 companies listed on the IDX 2013-2016. The criteria of the research sample are manufacturing companies that follow PROPER index, issuing financial statements with rupiah currency, publish a complete annual report. The results of this study inform that the performance of Multivariate Adaptive Regression Spline (MARS) is better than multiple linear regression. The result of multiple linear regression informs that not all classical assumption requirements are fulfilled. This results in a non-significant regression model, small R-square, and many predictor variables have no effect on response variables. MARS is one of the alternative methods to overcome the lack of multiple linear regression methods. MARS is not a requirement with classical assumptions because it includes one of the non-parametric regressions. MARS results informed that the MARS model is significant, R-square is large and the variables that affecting the economic performance are environmental disclosure and environmental performance while the most influential is the environmental performance. Keywords

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Section: Discussion the Effect Of Environmental Performance On Economsupporting

confidence: 81%

Section: Moch Bisyri Effendimentioning

confidence: 99%

Section: Moch Bisyri Effendimentioning

confidence: 99%

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Financial Performance in Manufacturing Company with Multiple Linier Regression and MARS

Effendi

2018

Jurnal Keuangan Dan Perbankan

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“…By disclosing this information, the company's image and reputation will improve where it is a positive signal for investors. Research that has been conducted includes research conducted by Eiffeliena (2010) which states that economic performance is not affected by environmental performance and environmental disclosure (Wany et al , 2017), research conducted by Titisari et al (2012) states that financial performance in PROPER companies is not influenced by environmental performance (Titisari & Alviana, 2012), and research conducted by Nyilasy (2014) and Lu (2018) states that financial performance is negatively influenced by environmental performance (Lu & Taylor, 2018;Nyilasy et al, 2014). The research conducted are different from the studies conducted by Ahmadi (2017), Longoni and Cagliano (2018), and Wang et.…”

Section: Introductionmentioning

confidence: 99%

Untitled

2020

EJBIR

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This study aims to analyze financial performance that is influenced by environmental performance and environmental disclosure by moderating by organization culture. The analysis used is descriptive and verification analysis. The sample used is companies listed on the Indonesia Stock Exchange from 2014 to 2017 in the manufacturing sector. The company is a PROPER with gold, green and blue ratings and has a positive ROA value. Samples that met these criteria during the period 2014-2017 were 163 samples. The results showed that financial performance was positively influenced by environmental performance by 5.2 and positively environmental disclosure by 3.463. Another thing, organizational culture is not able to increase the effect of environmental performance and environmental disclosure on financial performance and even weaken environmental performance by 70,701. Based on this research, environmental management and disclosure is a positive signal for investors in considering investment decision making so that it can improve the company's financial performance, while the organization culture is still implemented to maintain the company's performance in other fields.

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Pengaruh Corporate Environmental Performance Dan Corporate Social Accounting Disclosure Terhadap Corporate Economic Performance

Cited by 2 publications

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Financial Performance in Manufacturing Company with Multiple Linier Regression and MARS

Financial Performance in Manufacturing Company with Multiple Linier Regression and MARS

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