Article Per Year (5 Year)
p-Index From 2020 - 2025
0
P-Index
This Author published in this journals
All Journal The Indonesian Journal of Accounting Research
Mutmainah, Siti
Universitas Diponegoro Semarang
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
Pengaruh Environmental Performance Terhadap Environmental Disclosure dan Economic Performance (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di BEJ Periode 2001 - 2004) Suratno, Ignatius Bondan; Darsono, Darsono; Mutmainah, Siti
The Indonesian Journal of Accounting Research Vol 10, No 2 (2007): JRAI May 2007
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.174

Abstract

A purpose of this study is to examine an impact of environmental performance on an environmental disclosure and on economic performance. This study is not in line with an Al-Tuwaijri's model (2004), by stressing more on an impact of independent variable to dependent variable.This study is based on a longitudinal empirical applied research. Through a judgment sampling technique, 19 public companies which participated in the PROPER program from 2002-2005 were included in the research.  First, the data were tested using the Hausman test. Because the simultaneous relation on environmental performance and economic performance isn't statistically significant, afterwards the data were test using ordinary least squares.The test result for the first hyphotesis is indicated that the impact of environmental performance to environmental disclosure is positive and statistically significant. The test result for the second hyphotesis is indicated that the impact of environmental performance to environmental disclosure is positive statistically significant. Thus, all of the test result are a support for the finding of Al-Tuwaijri, et al. (2004).
Co-Authors Ignatius Bondan Suratno