Jurnal Akuntansi dan Sistem Teknologi Informasi
Vol 11, No 2 (2015): Akuntansi dan Sistem Teknologi Informasi

HUBUNGAN ANTARA ISO 14001, ENVIRONMENTAL PERFORMANCE DAN ENVIRONMENTAL DISCLOSURE TERHADAP ECONOMIC PERFORMANCE

Andayani, Rezin (Unknown)



Article Info

Publish Date
13 Jan 2016

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

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Journal Info

Abbrev

Akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

Accounting, Corporate Governance, Tax Auditing Accounting, Accounting Information Systems, Accounting Theory and Practice, Auditing Behavioral Accounting, Corporate Finance Cost Accounting, Financial Institutions and Markets, Financial Services, Fiscal Policy, Government and Non-Profit Accounting, ...