Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik
Vol. 9 No. 2 (2014): Juli

PENGARUH ENVIRONMENTAL PERFORMANCE DAN ENVIRONMENTAL DISCLOSURE TERHADAP ECONOMIC PERFORMANCE

Bayu Aji Wijaya (Jurusan Akuntansi Fakultas Ekonomi Universitas Trisakti)
Muhammad Nuryatno (Jurusan Akuntansi Fakultas Ekonomi Universitas Trisakti)



Article Info

Publish Date
11 May 2019

Abstract

The objective of this study is to determine the impact of environmental performance and environmental disclosure to economic performance. This type of research conducted is the type of research by testing the hypothesis which is a study in explaining the phenomenon of the relationship between variabels. Data used in this study come from annual reports of basic & chemical industry companies listed on the Indonesia Stock Exchange and PROPER in 2011-2013 with a total of 13 companies. Analysis of the hypothesis used in this study using single linear regression and prior to hypothesis testing has been conducted test data normaliol. From the results obtained by testing the hypothesis that environmental performance affect the economic performance. Test results on the second hypothesis also suggests that environmental disclosure does not influence economic performance. The first .findings of the research support Suratno, et al (2006). While the latter findings support the findings of Ingram and Frazier (1980). 

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Journal Info

Abbrev

jipak

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik (JIPAK) has published by Lembaga Penerbit Fakultas Ekonomi dan Bisnis (LPFEB) Universitas Trisakti since 2006, two times a year (January & July). JIPAK is ready to receive manuscripts on any aspect related to Information Systems, Taxation, ...