PENGARUH KINERJA LINGKUNGAN, BIAYA LINGKUNGAN, DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAN YANG TERDAFTAR DI BURA EFEK INDONESIA TAHUN 2015 - 2018

Gaendie Mustika Ladyve, Noor Shodiq Askandar, M. Cholid Mawardi

Abstract


ABSTRACT

The purpose of this study is to analyze how the influence of environmental performance, environmental costs, and company size on financial performance. Using a sample of manufacturing companies listed in Indonesia Stock Exchange and the study period 2015 – 2018. The result of the study shows that, simultaneously variable environmental performance, environmental costs and company size significantly influence financial performance. Partially environmental performance has positive effect on financial performance, environmental costs have a significant negative effect financial performance, and company size has a significant positive effect on financial performance. This research can to contribute to stakeholder theory and legitimitation theory.

Keywords : financial performance, environmental performance, environmental cost, company size


Full Text:

PDF

Refbacks

  • There are currently no refbacks.


e_Jurnal Ilmiah Riset Akuntansi is indexed by:

e_Jurnal Ilmiah Riset Akuntansi is licensed under a Creative Commons Attribution 4.0 International License