Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal JURNAL MANAJEMEN MOTIVASI
Amanda Dwi Yuliantiaji
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
English English: English Amanda Dwi Yuliantiaji; Yanti Puji Astutie; Aminul Fajri
JURNAL MANAJEMEN MOTIVASI Vol 22 No 2 (2026): Jurnal Manajemen Motivasi
Publisher : Universitas Muhammadiyah Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29406/jmm.v22i2.9307

Abstract

This study investigates the relationship between environmental cost, profitability, industry group, and environmental disclosure among industrial companies listed on the Indonesia Stock Exchange during 2021-2025, while controlling for firm size, leverage, and firm age. Secondary data were collected from annual and sustainability reports and analyzed using Kendall’s Tau-b in IBM SPSS Statistics 26. The findings indicate that environmental cost is positively and significantly associated with environmental disclosure, whereas profitability, industry group, firm size, leverage, and firm age show no significant relationship. Environmental disclosure is therefore more closely linked to firms’ environmental spending. Keywords: Environmental Cost; Environmental Disclosure; Industry Group; Legitimacy Theory; Profitability
Co-Authors Aminul Fajri Yanti Puji Astutie