Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Journal of Indonesian Management
Panggabean, Ignasius G. K.
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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

Found 1 Documents
Search

 1 
The Effect of Company Size, Profitability and Company Age on Environmental Performance with Environmental Costs as a Moderating Variable Panggabean, Ignasius G. K.; Lukna, Yohanes Kevin; Balqis, Putri; Suganda, Rara; Sipayung, Willy Febrian; Arnita, Vina
Journal of Indonesian Management Vol. 5 No. 1 (2025): March
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/jim.v5i1.2200

Abstract

The objective of this study is to examine the impact of company size, profitability, and company age on environmental performance, with environmental costs acting as a moderating variable. The study's population consists of companies within the energy and healthcare sectors, from which a sample of 12 companies was selected for the period spanning from 2021 to 2023, following purposive sampling methodology. To analyze the data, moderation regression techniques were applied using the SPSS software, allowing for an evaluation of the direct effects of each independent variable as well as the moderating effects on these relationships. The findings revealed that company size does not exert a significant influence on environmental performance, and similarly, profitability does not have a substantial effect on environmental performance. However, company age was found to have a noteworthy and significant impact on environmental performance. Regarding the moderating effect of environmental costs, the study indicated that environmental costs positively strengthen the relationship between profitability and environmental performance, while they serve to weaken the relationship between company age and environmental performance. Additionally, environmental costs were not found to moderate the effect of company size on environmental performance.
Co-Authors Lukna, Yohanes Kevin Putri Balqis, Putri Sipayung, Willy Febrian Suganda, Rara Vina Arnita