Environmental Performance on Environmental Disclosure and Financial Performance: Evidence From Indonesia
- 10.2991/ahsr.k.200723.006How to use a DOI?
- environmental performance, environmental disclosure, financial performance
This study aims to examine the effect of environmental performance on environmental disclosure and financial performance. The population in this study are companies listed on the Indonesia Stock Exchange (IDX) in 2010–2017. This research sample uses a purposive sampling method. Based on the purposive sampling method, with criteria 1) mining companies that issue financial statements. 2) mining companies that follow PROPER. 3) mining companies that issue environmental disclosures in Sustainability Reporting, the number of sample companies is 42 companies. Simple linear regression analysis method with the application of SPSS version 20 (Statistical Product and Service Solutions). The results of this study indicate that 1) environmental performance has a significant effect on environmental disclosure. These results can be concluded that the higher the level of PROPER, the higher the desire of companies to make environmental disclosures. 2) environmental performance has a significant effect on financial performance. These results can be concluded that when a company with good environmental performance will get a good response from the stakeholders and also have an impact on the long-term increase in company revenue.
- © 2020, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - Desi Risma Sari AU - Anna Sumaryati PY - 2020 DA - 2020/07/24 TI - Environmental Performance on Environmental Disclosure and Financial Performance: Evidence From Indonesia BT - Proceedings of the 1st International Conference on Science, Health, Economics, Education and Technology (ICoSHEET 2019) PB - Atlantis Press SP - 25 EP - 28 SN - 2468-5739 UR - https://doi.org/10.2991/ahsr.k.200723.006 DO - 10.2991/ahsr.k.200723.006 ID - Sari2020 ER -