Article Per Year (5 Year)
p-Index From 2021 - 2026
0
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi dan Sistem Teknologi Informasi
Rezin Andayani, Rezin
Unknown Affiliation
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
HUBUNGAN ANTARA ISO 14001, ENVIRONMENTAL PERFORMANCE DAN ENVIRONMENTAL DISCLOSURE TERHADAP ECONOMIC PERFORMANCE Andayani, Rezin
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 11, No 2 (2015): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (268.226 KB)

Abstract

This research purposed to determine the relationship between ISO 14001, environmental performance and environmental disclosure to economic performance. Environmental performance is measured using the Performance Rating in Environmental Management (PROPER) are disclosed in the annual report and the company's economic performance is measured using the Return On Asset (ROA). Sampling method with purposive sampling to obtain samples of 15 companies listed in Indonesia Stock Exchange 2011-2013. Methods of data analysis in this study is the Spearman rank correlation and contingency coefficient C. The results showed that: 1) ISO 14001 has no significant positive relationship to economic performance (ROA). 2) environmental performance (PROPER) has a significant positive relationship to economic performance (ROA). 3) environmental disclosure has a significant positive relationship to economic performance (ROA).Keywords: ISO 14001, environmental performance, environmental disclosure, economic performance
Co-Authors