Hubungan Antara Kinerja Lingkungan dan Kualitas Pengungkapan Lingkungan dengan Kinerja Ekonomi Perusahaan di Indonesia
Abstract: This study
investigated environmental performance, environmental disclosure and economic
performance by 88 Indonesian companies in 2004. We evaluated interrelations
among environmental performance, environmental disclosure and economic
performance by using regression.
We obtain result that environmental performance is positively and
significantly related to environmental disclosure and also economic performance
(Debt to Equity Ratio/DER, Export, Ownership, Margin and Age) is positively
associated with environmental performance and environ¬mental disclosure but we
found insufficient statistical significance to accept second and third hypothesis.
Keywords: environmental
performance, environmental disclosure, economic performance
Penulis: Lindrianasari
Kode Jurnal: jpakuntansidd070010
