Pengaruh Environmental Performance Terhadap Kinerja Keuangan Dengan Corporate Governance Sebagai Variabel Pemoderasi

Vivianita, Alfa; Nafasati, Febrina

doi:10.31002/rep.v3i1.792

Cited by 11 publications

(20 citation statements)

References 2 publications

(4 reference statements)

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“…Research relating to environmental performance, environmental costs with financial performance and good corporate governance include [5], [6], [7] which show that environmental performance has a positive effect on financial performance. However, this statement is not in line with research conducted by Vivianita et al [8] that there is no significant relationship between environmental performance and financial performance. Furthermore, research [9] states that environmental costs have a significant effect on financial performance.…”

Section: Introductioncontrasting

confidence: 80%

“…Evaluation of the application of good corporate governance refers to the International Standards Code of corporate governance established by the OECD in connection with the requirements of the Indonesian Security Exchange Commission and Stock Exchange [21]. The characteristics of good corporate governance used in this study refer to research conducted by [8], which is proxied by the size of the independent board of commissioners.…”

Section: Good Corporate Governancementioning

confidence: 99%

“…The results of this study are supported by research by [6] and [7] who prove that there is a positive influence between environmental performance on financial performance. However, there are also several studies which state that environmental performance does not have a positive influence on financial performance as shown by researches [5] and [8].…”

Section: Hypotheses Formulation A) the Effect Of Environmental Performentioning

confidence: 99%

“…Corporate governance in supervision becomes effective when the environmental performance disclosed by the company is carried out transparently and openly. On the contrary, corporate supervision becomes ineffective and weak when companies cover up their environmental performance just to gain recognition or legitimacy from their stakeholders [8]. The results of the study by [8] stated that the pros and cons of the disclosure of environmental performance is influenced by the strength of supervision and control of the corporate governance at the company.…”

Section: C) the Effect Of Environmental Performance On Financial Perfmentioning

confidence: 99%

“…On the contrary, corporate supervision becomes ineffective and weak when companies cover up their environmental performance just to gain recognition or legitimacy from their stakeholders [8]. The results of the study by [8] stated that the pros and cons of the disclosure of environmental performance is influenced by the strength of supervision and control of the corporate governance at the company. Therefore, based on previous research and the arguments, a hypothesis can be proposed as follows:…”

Section: C) the Effect Of Environmental Performance On Financial Perfmentioning

confidence: 99%

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The Effect of Environmental Performance and Environmental Cost on Financial Performance with Good Corporate Governance as the Moderating Variable

Miladiasari¹,

Agriyanto²,

Farida³

et al. 2021

Proceedings of the First International Conference on Islamic History and Civilization, ICON-ISHIC 2020, 14 October, Semarang, I

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This study aims to examine the influence of the environment and financial performance with good corporate governance as moderation. The independent variables are environmental performance and environmental costs. The measurement of environmental performance used PROPER. The measurement of environmental cost used a cost comparison between the costs of corporate social responsibility and net income. The dependent variable was financial performance as measured by Return on Assets. Good corporate governance was measured using the number of independent boards of commissioners. Quantitative research method was applied by employing WarpPLS application. The samples were manufacturing companies listed on the Indonesia Stock Exchange (BEI) 2017-2019. The results showed that environmental performance and environmental costs had no effect on financial performance. Good corporate governance did not moderate the effect of environmental performance on financial performance. Meanwhile, good corporate governance was able to moderate the effect of costs on the financial performance environment.

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Section: Introductioncontrasting

confidence: 80%

Section: Good Corporate Governancementioning

confidence: 99%

Section: Hypotheses Formulation A) the Effect Of Environmental Performentioning

confidence: 99%

Section: C) the Effect Of Environmental Performance On Financial Perfmentioning

confidence: 99%

Section: C) the Effect Of Environmental Performance On Financial Perfmentioning

confidence: 99%

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The Effect of Environmental Performance and Environmental Cost on Financial Performance with Good Corporate Governance as the Moderating Variable

Miladiasari¹,

Agriyanto²,

Farida³

et al. 2021

Proceedings of the First International Conference on Islamic History and Civilization, ICON-ISHIC 2020, 14 October, Semarang, I

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Pengaruh Environmental Performance Dan Environmental Cost Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Intervening

Ulfamawaddah,

Junaidi,

Wahyudi

2023

JAKU

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Perusahaan perlu memenuhi harapan investor untuk terus tumbuh dari sisi keuangan dan nilai pasar. Kinerja yang baik akan dapat memberikan sinyal yang positif terhadap investor untuk berinvestasi. Tujuan penelitian ini untuk menguji dan memperoleh bukti empiris terhadap pengaruh Environmental Performance dan Environmental Cost terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Intervening pada Perusahaan Pertambangan Sub Sektor Batu Bara yang terdaftar di Bursa Efek Indonesia Tahun 2016-2020. Sampel penelitian menggunakan teknik Purposive Sampling. Pengambilan sampel perusahaan dilakukan berdasarkan kriteria data laporan keuangan yang tersedia berturut-turut selama periode penelitian. Hasil penelitian ini menemukan bahwa Variabel X1 berpengaruh negatif terhadap M, Variabel X2 berpengaruh negatif terhadap M, Variabel X1 tidak berpengaruh positif terhadap Y, Variabel X2 berpengaruh positif terhadap Y, Variabel M berpengaruh positif terhadap Y, Variabel X1 secara tidak langsung berpengaruh negatif terhadap Y melalui M, Variabel X2 secara tidak langsung berpengaruh negatif terhadap Y melalui M.

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Kontribusi Praktik Manajemen Lingkungan terhadap Profitabilitas Perusahaan

Novita,

Yudanto

2023

WRA

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Purpose -This study examines the effect of environmental management practices (EMPs) on profitabilty. Environmental issues are now a particular concern for companies because investors are increasingly aware of the importance of protecting the environment, and companies are required to be responsible not only in the economic aspect but also in other aspects such as social and environmental.Design/methodology/approach -Profitability is measured using return on assets, while environmental management practice (EMPs) is measured through content analysis, including disclosure of aspects of energy, water, waste, raw materials, emissions, and biodiversity. Data were analyzed by panel data regression using fixed effects model.Findings -This research finds that energy efficiency, water efficiency, material management, emissions to water, water, and land, and biodiversity management do not affect financial performance. Meanwhile, waste management has a positive influence on financial performance.Originality/value -Measuring a company's environmental management practices is challenging, especially when using secondary data. The common strategy many researchers use is detecting it through the company's disclosure. The information checklist indicators often refer to GRI indicators, which are relatively complex and only partially applicable to Indonesian companies. Therefore, this research combines the measurement of environmental management practices that can be implemented by the small and medium company scale, fulfilling regulations required by financial services authorities and comprehensive GRI indicators. Thus, this collaborative measurement is expected to better capture the company's environmental management activities.Research limitations/implications -These results indicate that environmental management practices still require regulators' encouragement and market appreciation. Thus, regulation not only stops at the normative level but achieves effective implementation which benefits the Company and supports the achievement of global climate performance targets.

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Pengaruh Environmental Performance Terhadap Kinerja Keuangan Dengan Corporate Governance Sebagai Variabel Pemoderasi

Cited by 11 publications

References 2 publications

The Effect of Environmental Performance and Environmental Cost on Financial Performance with Good Corporate Governance as the Moderating Variable

The Effect of Environmental Performance and Environmental Cost on Financial Performance with Good Corporate Governance as the Moderating Variable

Pengaruh Environmental Performance Dan Environmental Cost Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Intervening

Kontribusi Praktik Manajemen Lingkungan terhadap Profitabilitas Perusahaan

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