JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi)
Vol 5 No 3 (2021): December

The Influence of Environmental Performance and Environmental Costs on Financial Performance

Andre Alamsyah Ismail (Padjadjaran University)



Article Info

Publish Date
29 Dec 2021

Abstract

The purpose of this study was to examine the influence of environmental performance and environmental costs on financial performance. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX), which publish financial reports and are listed in the Company Performance Rating Program in Environmental Management (PROPER) in 2015-2019. To take data samples in this study researchers used the purposive sampling method and obtained 140 data samples. The research method used is the verification method with a quantitative approach. Hypothesis testing is done using multiple linear regression analyses. The results showed that environmental performance has a positive influence on financial performance and environmental costs has a negative influence on financial performance.

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Journal Info

Abbrev

jasa

Publisher

Subject

Computer Science & IT Economics, Econometrics & Finance

Description

Jurnal Akuntansi, Audit Dan Sistem Informasi(JASa) merupakan instrumen yang penting untuk menciptakan nilai dalam dunia pendidikan dan organisasi. terbitan jurnal JASa untuk pertamakali pada maret 2017, Pada terbitan 2019, JASa menerbitkan naskah sebanyak 3 kali dalam satu tahun pada bulan Maret, ...