cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota semarang,
Jawa tengah
INDONESIA
JURNAL AKUNTANSI DAN AUDITING
Published by Universitas Diponegoro
ISSN : 14126699     EISSN : 25497650     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
The scope of journal is: Financial Accounting, Performance measurement and managerial accounting, Auditing, Taxation, Accounting Information Systems, Accounting for public services, Strategic Management Accounting, Transfer pricing, International Accounting, Intellectual capital, Behavioral accounting, Forensic accounting and audit, Accounting educations.
Arjuna Subject : -
Articles 1 Documents
 1 
Search results for , issue "Volume 19, Nomor 1, Tahun 2022" : 1 Documents clear
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.

Page 1 of 1 | Total Record : 1

 1 

Filter by Year

2022 2022


Reset
Filter By Issues
All Issue Volume 22, Nomor 2, Tahun 2025 Volume 22, Nomor 1, Tahun 2025 Volume 21, Nomor 2, Tahun 2024 Volume 21, Nomor 1, Tahun 2024 Volume 20, Nomor 2, Tahun 2023 Volume 20, Nomor 1, Tahun 2023 Volume 19, Nomor 2, Tahun 2022 Volume 19, Nomor 1, Tahun 2022 Volume 18, Nomor 2, Tahun 2021 Volume 18, Nomor 1, Tahun 2021 Volume 17, Nomor 2, Tahun 2020 Volume 17, Nomor 1, Tahun 2020 Volume 16, Nomor 2, Tahun 2019 Volume 16, Nomor 1, Tahun 2019 Volume 15, Nomor 2, Tahun 2018 Volume 15, Nomor 1, Tahun 2018 Volume 14, Nomor 2, Tahun 2017 Volume 14, Nomor 1, Tahun 2017 Volume 13, Nomor 2, Tahun 2016 Volume 13, Nomor 1, Tahun 2016 Volume 12, Nomor 2, Tahun 2015 Volume 12, Nomor 1, Tahun 2015 Volume 11, Nomor 1, Tahun 2014 Volume 10, Nomor 2, Tahun 2014 Volume 10, Nomor 1, Tahun 2013 Volume 9, Nomor 2, Tahun 2013 Volume 9, Nomor 1, Tahun 2012 Volume 8, Nomor 2, Tahun 2012 Volume 8, Nomor 1, Tahun 2011 Volume 7, Nomor 2, Tahun 2011 Volume 7, Nomor 1, Tahun 2010 More Issue