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Khara Alviana
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Law, Crime, Criminology & Criminal Justice

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PENGARUH ENVIRONMENTAL PERFORMANCE TERHADAP ECONOMIC PERFORMANCE Titisari, Kartika Hendra; Alviana, Khara
Manajemen Bisnis Syariah Nomor : 01/Th. VI Vol. 11 Januari 2012
Publisher : Manajemen Bisnis Syariah

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Abstract

This study examined the relationship of environmental performance against the economic performance of companies in Indonesia. Economic  performance measured by ROA (return on assets). Environmental performance is measured by rating the environmental performance of companies or PROPER provided by Bapedal / Ministry of Environment. This study proves the hypothesis of unity that collectively - as there is significant influence between environmental performancet (PROPERt), total assetsst, industry sektort, and between ISO 14001t of economic performancet (ROAt), but the t test to prove there is positive but not significant between (a) environmental performancet (PROPERt) on economic performancet (ROAt), total assetsst of economic performancet (ROAt), (b) the influence sektor industryt of economic performancet (ROAt), and (c) ISO 14001t of economic performancet (ROAt). In the second hypothesis together there is no significant effect between environmental performancet (PROPERt), total assetsst, industry sektort, and between ISO 14001t  of economic performancet+1 (ROAt+1), and the t test that there is positive but not significant between (a) environmental performancet (PROPERt) on economic performancet+1 (ROAt+1), (b) total assetsst of economic performancet+1 (ROAt+1), and (c) ISO 14001t of economic performancet+1 (ROAt+1), however there are negative and not significant between the influence sektor industryt of economic performancet+1 (ROA t+1). This study also proved that rating, which is provided by the Indonesian government, it is quite reliable as a measure of corporate environmental performance, because compliance with international certification in the field of environment,ISO14001. Keywords: economic performance, environmental performance, total assets, industry sectors, ISO 14001.
PENGARUH ENVIRONMENTAL PERFORMANCE TERHADAP ECONOMIC PERFORMANCE Titisari, Kartika Hendra; Alviana, Khara
Jurnal Akuntansi dan Keuangan Indonesia Vol. 9, No. 1
Publisher : UI Scholars Hub

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The purpose of this study is to examine the impact of environmental performance on economic performance current year and the after year. This study is based on a longitudinal empirical applied research. Through a purposive sampling technique, 28 public companies which participated in the PROPER program from 2007-2009 were included in the research. The results of hypothesis testing shows envirnoment performance affect the economic performance of the current year and no effect on the economic performance after year. So for companies particularly vulnerable to environmental public company in Indonesia who want to improve economic performance in the current year should also improve the environmental performance to gain the trust of the community. The next level of corporate environmental performance is valuable information that deserves consideration as one of the criteria for rational investment decisions by investors.
Co-Authors Kartika Hendra Titisari