Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal JURNAL AKUNTANSI DAN AUDITING
Novriana, Annisa Ulya
Unknown Affiliation
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
Pengaruh Enivironmental Cost terhadap Eko-Efisiensi dengan Environmenta Disclosure sebagai Pemediasi Novriana, Annisa Ulya; Fakhroni, Zaki
JURNAL AKUNTANSI DAN AUDITING Volume 19, Nomor 1, Tahun 2022
Publisher : Department of Accounting, Faculty of Economics & Business, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.19.1.116-134

Abstract

This research aims at analyzing influence of environmental cost on the eco-efficiency, environmental cost on the environmental disclosure, environmental disclosure on the eco-efficiency, and environmental disclosure as mediator on influence of environmental cost towards the eco-efficiency. The population of this research were manufacturing and coal-mining companies listed in Bursa Efek Indonesia in the period of 2012-2018. Using a purposive sampling method there were 8 companies as samples and 56 data set were obtained. The data analysis techniques used were, path analysis, and hypothesis test. The results of this research indicate that environmental cost is positively and significantly influence the eco-efficiency, environmental cost positively and significantly influences the environmental disclosure, environmental disclosure positively and significantly influences the eco-efficiency, and environmental disclosure partially mediates the effect of environmental cost on the eco-efficiency.
Co-Authors Zaki Fakhroni