scholarly journals Pengaruh Environmental Performance Terhadap Environmental Disclosure dan Economic Performance (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar Di BEI)

2018 ◽  
Vol 9 (1) ◽  
Author(s):  
Dedi Putra ◽  
Indah Lutfia Utami
Keyword(s):  
Economic Performance ◽  
Environmental Performance ◽  
Stock Exchange ◽  
Secondary Data ◽  
Environmental Disclosure ◽  
Collection Method ◽  
Mining Companies ◽  
Dependent Variables ◽  
Independent Variable ◽  
Simple Regression

Abstract This study was aimed at demonstrating empirically the Influence of Environmental Performance on Environmental Disclosure and Economic Performance. The dependent variables in this research were the Environmental Disclosure and Economic Performance, while the independent variable was the Environmental Performance. The data collection method used purposive sampling. The study sample was ten mining companies listed on the Indonesia Stock Exchange and had a PROPER rate from the Ministry of Environment in 2011-2015. The data used in this research was secondary data. The data was analyzed using simple regression, Eviews ver 4.1. The results showed that the Environmental Performance significantly influence Environmental Disclosure and Economic Performance. Keywords:   Environmental Performance, Environmental Disclosure, Economic  Performance

scholarly journals Do Environmental Performance and Disclosure Contribute to the Economic Performance? The Moderating Role of Corporate Action

2021 ◽  
Vol 4 (1) ◽  
pp. 29-47
Author(s):  
Indra Saputra ◽  
Etty Murwaningsari
Keyword(s):  
Economic Performance ◽  
Environmental Performance ◽  
Stock Exchange ◽  
Secondary Data ◽  
Linear Regression Method ◽  
Company Performance ◽  
Manufacturing Companies ◽  
Environmental Disclosure ◽  
Corporate Action ◽  
Negative Effect

Objective – The purpose of this study is to examine the effect of environmental performance and environmental disclosure on economic performance of the Indonesian listed manufacturing companies by using corporate action as a moderating variable.  Design/methodology – This study used secondary data obtained from the official website of the Indonesia Stock Exchange and the Ministry of Environment and Forestry, Indonesia. The sample consisted of manufacturing companies that are listed and follow the Company Performance Rating Assessment Program (Program Penilaian Peringkat Kinerja Perusahaan/PROPER) issued by the Ministry of Environment and Forestry for the period of 2011-2016. The study employed a purposive sampling approach, which includes 22 companies with 132 observations. The multiple linear regression method was used for data analysis. Results – The results indicated that environmental performance has a significant positive effect while environmental disclosure has a significant negative effect on economic performance. The testing of corporate action as a moderating variable demonstrated that it could not strengthen the effect of environmental performance on economic performance. However, it could enhance the effect of environmental disclosure on economic performance.

scholarly journals Analysis of Economic Performance of Manufacturing Companies in Indonesia

2017 ◽  
Vol 9 (2) ◽  
pp. 132-142
Author(s):  
Nadim Fernando ◽  
Fachrurrozie Fachrurrozie
Keyword(s):  
Path Analysis ◽  
Significant Influence ◽  
Economic Performance ◽  
Environmental Performance ◽  
Stock Exchange ◽  
Secondary Data ◽  
Profit Margin ◽  
Annual Reports ◽  
Manufacturing Companies ◽  
Environmental Disclosure

This research aimed to analyze the influence of Environmental Performance, Profit Margin, and Environmental Disclosure on the Economic Performance partially, and the influence of the Environmental Performance onEconomic Performance through the Environmental Disclosure as an intervening variable.The research sample included the manufacturing companies that listed in Indonesia Stock Exchange in 2012-2014 and joined the PROPER program by the Ministry of the Environment (MOE),which were composed of 39 companies from the total 141 companies.This research used secondary data from the annual reports of each company obtained from the website of the Stock Exchange (www.idx.co.id) and PROPER report by KLH (www.menlh.go.id). Hypothesis testing in this study used path analysis, t test, and Sobel test. The results of this research indicated that the Environmental Performance and Profit Margin partially has significant influence on the Economic Performance, while the Environmental Disclosure does not have a significant influence toward the Economic Performance, and Environmental Performance has no significant influence on the Economic Performance through the Environmental Disclosure as an intervening variable.

scholarly journals EFFECT OF ENVIRONMENTAL PERFORMANCE AND BOARD OF COMMISSIONERS ON ENVIRONMENTAL DISCLOSURES

2021 ◽  
Vol 10 (1) ◽  
pp. 1
Author(s):  
Erlangga Suryarahman ◽  
Huda Trihatmoko
Keyword(s):  
Regression Analysis ◽  
Environmental Performance ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
The Other ◽  
Environmental Disclosure ◽  
Board Size ◽  
Mining Companies ◽  
Environmental Disclosures

<p class="JurnalASSETSABSTRAK"><strong>ABSTRACT</strong></p><p>This study aims to obtain empirical evidence about the influence of environmental performance, board size of commissioners, independent commissioners, and the board of commissioners meetings on environmental disclosure. The sample of this study was 81 mining companies participating in PROPER which were listed on the Indonesia Stock Exchange during the 2014-2018 period. Environmental disclosure was assessed with GRI-4 guidelines and data were analyzed using multiple linear regression analysis. The results of this study indicate that environmental performance and independent commissioners have no effect on environmental disclosure, on the other hand, the board size of commissioners and the board of commissioners meeting have an effect on environmental disclosure.</p><p class="JurnalASSETSABSTRAK"><strong><em>ABSTRAK</em></strong><em></em></p><p>Penelitian ini bertujuan untuk memperoleh bukti secara empiris mengenai pengaruh kinerja lingkungan, ukuran dewan komisaris, komisaris independen dan rapat dewan komisaris terhadap pengungkapan lingkungan. Sampel penelitian ini sebanyak 81 perusahaan pertambangan peserta PROPER yang terdaftar di Bursa Efek Indonesia selama periode 2014-2018. Pengungkapan lingkungan dinilai dengan pedoman GRI-4 dan data dianalisis menggunakan analisis regresi linier berganda. Hasil dari penelitian ini menunjukkan bahwa kinerja lingkungan dan komisaris independen tidak berpengaruh terhadap pengungkapan lingkungan, disisi lain ukuran dewan komisaris dan rapat dewan komisaris berpengaruh terhadap pengungkapan lingkungan.</p>

scholarly journals Pengaruh Good Corporate Governance Dan Kinerja Lingkungan Terhadap Pengungkapan Lingkungan

2019 ◽  
Vol 1 (1) ◽  
pp. 18-34
Author(s):  
Wiwi Hawin Sari ◽  
Henri Agustin ◽  
Erly Mulyani
Keyword(s):  
Corporate Governance ◽  
Environmental Performance ◽  
Stock Exchange ◽  
Secondary Data ◽  
Audit Committees ◽  
Manufacturing Companies ◽  
Environmental Reporting ◽  
Environmental Disclosure ◽  
Good Corporate Governance ◽  
Environmental Disclosures

This research aims to provide empirically the effect of good corporate governance and environmental performance on environmental disclosures. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017. Environmental disclosure variables are measured by scores using the Indonesian Environmental Reporting Index (IER) which consists of 35 disclosure items. The sample in this study was determined by purposive sampling method. The type of data used is secondary data obtained from www.idx.co.id as well as company websites and other sites related to research. The analytical method used is Multiple Regression Analysis. The results of this study indicate that environmental performance has a significant positive effect on environmental disclosure, Institutional Ownership has no effect on environmental disclosure and the proportion of independent audit committees also has no effect on environmental disclosures

scholarly journals Factors Influencing Environmental Disclosure in Consumer Goods Industry and Mining Companies

2020 ◽  
Vol 4 (1) ◽  
Author(s):  
Adelia Puspita Purwanto ◽  
Paskah Ika Nugroho
Keyword(s):  
Firm Size ◽  
Consumer Goods ◽  
Environmental Performance ◽  
Annual Report ◽  
Stock Exchange ◽  
Statistical Tests ◽  
Environmental Disclosure ◽  
Mining Companies ◽  
Consumer Goods Industry ◽  
Sustainability Report

This study evaluates the influence of environmental performance, profitability, firm size, and leverage on environmental disclosure. This research is replicated from Dewi and Yasa’s research on 2017, with some modifications. The population collected from the annual report and/or sustainability report of consumer goods industry and mining companies listed in Indonesia Stock Exchange (IDX) and PROPER or Program Penilaian Peringkat Kinerja Perusahaan in 2017 until 2018. The technique of take the sample was purposive sampling and the total of 56 data was being the samples in this study. The result of the statistical tests prove that profitability and firm size have positively associate and influence to environmental disclosure. Meanwhile, environmental performance and leverage were insignificantly influence to environmental disclosure. This research also found that some of the companies that being tested still have less awareness in exposing their environmental disclosure.

scholarly journals EFFECTS OF FINANCIAL PERFORMANCE AND CORPORATE SOCIAL RESPONSIBILITY ON COMPANY VALUES: CASE OF BANKS LISTED ON THE INDONESIA STOCK EXCHANGE

2019 ◽  
Vol 8 (2) ◽  
pp. 75
Author(s):  
Larey Wahongan
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Independent Variables ◽  
Dependent Variables ◽  
Independent Variable ◽  
Corporate Social

This study aims to analyze the effect of financial performance and corporate social responsibility (CSR) on the value of the company at banks listed on the Indonesia Stock Exchange for the period 2013-2017. The data used are secondary data, namely financial statements published on the Indonesia Stock Exchange's website during the period 2013-2017 which contain information about the ratio of banking financial performance (NPL, LDR, ROA, and CAR), Corporate Social Responsibility (CSR), and Value Companies with Tobin's Q method. This study consists of dependent variables and independent variables. The dependent variable is the value of the company, while the independent variable is financial performance and Corporate Social Responsibility (CSR).

scholarly journals Model Triple Bottom Menuju Kinerja Keuangan

2021 ◽  
Vol 7 (2) ◽  
pp. 166-179
Author(s):  
Hermanto Hermanto
Keyword(s):  
Economic Performance ◽  
Environmental Performance ◽  
Positive Impact ◽  
Stock Exchange ◽  
Social Performance ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Annual Reports ◽  
Return On Assets ◽  
Independent Variable

The study conducted to identify effect of Sustainability Report, Environmental Performance-GRI200, Economic Performance-GRI300, and Social Performance-GRI400 related to Return on Assets in organizations included in the ASSRAT nominations for 2017-2019 both together and individually. Judgment sampling sampling method. The sample of this research is 20 corporate entities included in the ASSRAT nomination and registered on the Indonesia Stock Exchange (IDX) with a sample of 60 data. The type of data is secondary from sources of financial information and annual reports. Multiple linear regression analysis method. The findings of this study are based on the results of the f test, the independent variable has a simultaneous effect on Return on Assets. Partially Environmental Performance- GRI 200 and Economic Performance- GRI 300 have a positive impact on Return on Assets, Companies that are included in the ASSRAT nomination pay more attention to aspects of the company's Economic Performance so that the old Corporate Relations paradigm is still adopted by companies that are nominated by ASSRAT. Companies in the ASSRAT nomination do not only pay attention to profits but also pay attention to aspects of environmental performance so that they can improve the company's image in the eyes of stakeholders.

scholarly journals PERAN MEDIASI PENGUNGKAPAN LINGKUNGAN PADA PENGARUH KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN

2020 ◽  
Vol 14 (1) ◽  
pp. 77-101
Author(s):  
Fransiskus Eduardus DAROMES
Keyword(s):  
Environmental Performance ◽  
Analytical Methods ◽  
Firm Value ◽  
Sampling Method ◽  
Annual Report ◽  
Stock Exchange ◽  
Secondary Data ◽  
Statistical Test ◽  
Environmental Disclosure ◽  
Sustainability Report

The purpose of this study is to examine the effect of environmental performance on firm value both directly and through environmental disclosure. Population used is the whole company listed in Indonesia Stock Exchange period 2014-2018. Number of samples are 10 firms each year, were selected by purposive sampling method and using secondary data, i.e. the annual report, PROPER and sustainability report. The analytical methods used are path analysis and hypotesis mediation analysed by using sobel test. Statistical test shows that environmental performance has positive and significant effect on environmental disclosure. Environmental performance and environmental disclosure have positive and significant effect on firm value. This research also shows environmental disclosure mediates the effect of environmental performance on firm value

scholarly journals Pengaruh Rasio Pembayaran Dividen terhadap Harga Saham PT Bukit Asam (Persero) Tbk Periode 2005-2015

2017 ◽  
Vol 7 (3) ◽  
pp. 200-213
Author(s):  
Afrian Destama ◽  
Musa Hubeis
Keyword(s):  
Initial Public Offering ◽  
Stock Prices ◽  
Stock Price ◽  
Stock Exchange ◽  
Secondary Data ◽  
Simple Linear Regression ◽  
Public Company ◽  
Dependent Variables ◽  
Independent Variable ◽  
Public Offering

PT Bukit Asam (Persero) Tbk (PTBA) is a large company engaged in the sub-sector of coal mining and has been listed in the Indonesia Stock Exchange (IDX) as a public company and was registered to have an Initial Public Offering (IPO) in year 2002. The investors as shareholders will strongly expect a high dividend every year (% per year). The annual dividend (in %) so called as Dividend payout ratio (DPR). The objective of the research are to analyze the effect of the DPR on stock prices of PTBA in the period 2005-2015 and as reference to determine dividend policy. The research secondary data was obtained from BEI, Indonesian Central Securities Depository PTBA. The simple linear regression model was developed in the research where the DPR stands for independent variable (y) and the dayly average stock price from the declaration dateto cum date stands for dependent variables. The results showed a positive relationship and unreal 42,3% between the DPR and the stock price of PTBA with the influence of 18,6%. But both variables do not have a linear relationship, so as to predict the stock price can not be done simply by using DPR as independent variables, but also need to consider other factors.

scholarly journals PENGARUH KINERJA LINGKUNGAN DAN BIAYA LINGKUNGAN TERHADAP KINERJA KEUANGAN DENGAN PENGUNGKAPAN LINGKUNGAN SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar di BEI Tahun 2014-2018

2020 ◽  
Vol 5 (2) ◽  
pp. 123-138
Author(s):  
Mas Findi Mulya Saputra
Keyword(s):  
Linear Regression ◽  
Financial Performance ◽  
Environmental Performance ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Environmental Costs ◽  
Environmental Disclosure ◽  
Mining Companies ◽  
Environmental Disclosures ◽  
Positive Effect

This study aims to determine the effect of environmental performance and environmental costs on financial performance with environmental disclosure as an intervening variable. The population in this study are mining companies listed on the Indonesia Stock Exchange (IDX) in 2014-2018. By using purposive sampling technique obtained 45 sample companies and analyzed using multiple linear regression. The results of this study indicate that (1) environmental performance has a positive effect on financial performance (2) environmental costs have no positive effect on financial performance (3) environmental disclosure has no positive effect on financial performance. (4) Environmental Performance has a positive effect on Environmental Disclosure. (5) Environmental Costs have no positive effect on Environmental Disclosure. (6) Environmental Performance against Financial Performance is mediated by Environmental Disclosures. (7) Environmental Costs to Financial Performance are not mediated by Environmental Disclosures.

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