Layanan journal yang disediakan oleh Perpustakaan Universitas Gunadarma
| Judul Artikel | : | THE RELATIONSHIP BETWEEN ENVIRONMENTAL PERFORMANCE AND FINANCIAL PERFORMANCE OF INDONESIAN COMPANIES |
|---|---|---|
| Judul Terbitan | : | Jurnal Akuntansi dan Keuangan |
| ISSN | : | 1411-0288 |
| Bahasa | : | IND |
| Tempat Terbit | : | Surabaya |
| Tahun | : | 0000 |
| Volume | : | Vol. 7 Issue 2 0000 |
| Penerbit | : | Universitas Kristen Petra Surabaya |
| Frekuensi Penerbitan | : | 2x setahun |
| Penulis | : | Susi Sarumpaet |
| Abstraksi | : | Abstract: This study examined the relationship between environmental performance and financial performance amongst Indonesian companies. The environmental performance is measured by corporate environmental ratings provided by BapedaU the Ministry of Environment RI, through a program, called PROPER, while the financial performance is measured by return on assets (ROA). Some control variables are also included in this analysis, namely: total sales, industry sector, stock exchange listing, and ISO 14001 certification. The study revealed while financial performance is not significantly associated with environmental performance, company size, stock exchange listing and ISO 14001 are significantly associated with environ¬mental performance. This finding also indicates that the government environmental rating is highly consistent with international environmental certification. |
| Kata Kunci | : | environmental performance; financial performance; return on assets; ISO 14001 certification. |
| Lokasi | : | p.89-98 |
| Terakreditasi | : | belum |