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All Journal Jurnal Ilmiah Mahasiswa FEB Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik
Yessica Natalia
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Economics, Econometrics & Finance Education

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The Effect of Environmental Performance and Corporate Social Responsibility Disclosure on Financial Performance (Study on Basic Industry and Chemical Companies listed on Indonesia Stock Exchange) Natalia, Yessica; Subekti, Imam
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 2: Semester Genap 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

The objective of this study is to examine the effect of environmental performance and Corporate Social Responsibility disclosure on financial performance. Environmental performance is measured by the companies’ performance in the PROPER rating program by Indonesian State Minister for the Environment, while the disclosure of corporate social responsibility is measured by the index of Global Reporting Initiatives. Corporate financial performance is measured by calculating the company's stocks expected return. This research was conducted by testing the hypothesis, aimed to explain the phenomena of the relationship among variables. The hypothesis one examines the effect of environmental performance on corporate financial performance. Then, the hypothesis two examines the effect of Corporate Social Responsibility disclosure on corporate financial performance.  The samples of this study are 55 Basic Industry and Chemical Companies. The data was obtained from annual reports of the companies listed on Indonesia Stock Exchange and joined PROPER program from 2010 to 2012. Hypothesis analysis used in this study is multiple linear regressions. The findings of this study showed that environmental performance, Corporate Social Responsibility disclosure, and predetermined variable that is earnings per share are the significant variables to determine the dependent variable (corporate financial performance).   Keywords: Environmental Performance, Corporate Social Responsibility Disclosure, predetermined variable, Corporate Financial Performance
The Effect of Environmental Performance and Corporate Social Responsibility Disclosure on Financial Performance (Study on Basic Industry and Chemical Companies listed on Indonesia Stock Exchange) Natalia, Yessica; Subekti, Imam
Jurnal Ilmiah Mahasiswa FEB Vol. 2 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The objective of this study is to examine the effect of environmental performance and Corporate Social Responsibility disclosure on financial performance. Environmental performance is measured by the companies’ performance in the PROPER rating program by Indonesian State Minister for the Environment, while the disclosure of corporate social responsibility is measured by the index of Global Reporting Initiatives. Corporate financial performance is measured by calculating the company's stocks expected return. This research was conducted by testing the hypothesis, aimed to explain the phenomena of the relationship among variables. The hypothesis one examines the effect of environmental performance on corporate financial performance. Then, the hypothesis two examines the effect of Corporate Social Responsibility disclosure on corporate financial performance.  The samples of this study are 55 Basic Industry and Chemical Companies. The data was obtained from annual reports of the companies listed on Indonesia Stock Exchange and joined PROPER program from 2010 to 2012. Hypothesis analysis used in this study is multiple linear regressions. The findings of this study showed that environmental performance, Corporate Social Responsibility disclosure, and predetermined variable that is earnings per share are the significant variables to determine the dependent variable (corporate financial performance).   Keywords: Environmental Performance, Corporate Social Responsibility Disclosure, predetermined variable, Corporate Financial Performance
THE EFFECT OF GREEN ACCOUNTING ON MANUFACTURING FIRM VALUE THROUGH FINANCIAL AND ENVIROMENTAL PERFORMANCE Natalia, Yessica; Handoko, Jesica
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 21 No. 1 (2026): JANUARI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jipak.v21i1.22324

Abstract

Manufacturing companies listed on the Indonesia Stock Exchange are now mandated to prepare sustainability reports as a form of corporate responsibility towards the environment and to meet stakeholder needs. Stakeholders can use reports containing information on the implementation of green accounting to assess firm performance and value. This study aims to analyze the effect of green accounting on firm value, with company performance, including financial and environmental performance, as mediating variables. This study uses manufacturing companies listed on the Indonesia Stock Exchange during the 2021-2023 period. Data were collected through annual reports and company sustainability reports using purposive sampling techniques. From 110 sample companies, data were analyzed using path analysis with the help of SPSS version 25 software. The results show that green accounting positively affects firm value. Financial performance, as measured using Return on Assets (ROA) can mediate the effect of green accounting on firm value, while environmental performance is unable to mediate the relationship. Although investors tend to pay more attention to stock prices that provide financial benefits, this finding indicates that the implementation of green accounting is also an important factor in their decision-making. The mediation of financial performance shows that the implementation of green accounting improves firm performance and firm value. These findings highlight the importance of disclosing the environmental impact of company activities to provide added value to stakeholders.
Co-Authors A.A. Ketut Agung Cahyawan W Imam Subekti Jesica Handoko