scholarly journals Kinerja Lingkungan dan Kinerja Ekonomi Perusahaan Manufaktur Go Public

2016 ◽  
Vol 19 (3) ◽  
pp. 413
Author(s):  
Rutinaias Haholongan
Keyword(s):  
Environmental Management ◽  
Economic Performance ◽  
Environmental Performance ◽  
Stock Exchange ◽  
Annual Reports ◽  
Government Agencies ◽  
Management Actions

<p><em>Environmental performance is strongly influenced by the extent to which the impetus towards environmental management carried out by various agencies, especially government agencies. Firms are more likely to have better environmental performance if they proactively perform various controlled environmental management actions. This research aims to examine the influence of environmental performance on economic performance. We used data from 2009-2011 annual reports at the Indonesia Stock Exchange and PROPER. The results show that environmental performance has a significant effect on economic performance.</em></p><p><em><br /></em></p><p align="center"><strong>Abstrak</strong></p><p><em> </em></p><p>Kinerja lingkungan sangat dipengaruhi oleh sejauh mana dorongan terhadap pengelolaan lingkungan yang dilakukan oleh berbagai instansi khususnya instansi pemerintah. Kinerja lingkungan juga akan tercapai pada level yang tinggi jika perusahaan secara proaktif melakukan berbagai tindakan manajemen lingkungan secara terkendali.  Tujuan dalam penelitian ini adalah menguji pengaruh kinerja lingkungan terhadap kinerja ekonomi. Data dianalisis dengan menggunakan regresi berganda. Data yang digunakan dalam penelitian ini berasal dari laporan tahunan yang terdaftar di Bursa Efek Indonesia dan PROPER pada tahun 2009-2011. Hasil penelitian ini menunjukkan bahwa kinerja lingkungan berpengaruh signifikan terhadap kinerja ekonomi.<em><br /></em></p>

scholarly journals Model Triple Bottom Menuju Kinerja Keuangan

2021 ◽  
Vol 7 (2) ◽  
pp. 166-179
Author(s):  
Hermanto Hermanto
Keyword(s):  
Economic Performance ◽  
Environmental Performance ◽  
Positive Impact ◽  
Stock Exchange ◽  
Social Performance ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Annual Reports ◽  
Return On Assets ◽  
Independent Variable

The study conducted to identify effect of Sustainability Report, Environmental Performance-GRI200, Economic Performance-GRI300, and Social Performance-GRI400 related to Return on Assets in organizations included in the ASSRAT nominations for 2017-2019 both together and individually. Judgment sampling sampling method. The sample of this research is 20 corporate entities included in the ASSRAT nomination and registered on the Indonesia Stock Exchange (IDX) with a sample of 60 data. The type of data is secondary from sources of financial information and annual reports. Multiple linear regression analysis method. The findings of this study are based on the results of the f test, the independent variable has a simultaneous effect on Return on Assets. Partially Environmental Performance- GRI 200 and Economic Performance- GRI 300 have a positive impact on Return on Assets, Companies that are included in the ASSRAT nomination pay more attention to aspects of the company's Economic Performance so that the old Corporate Relations paradigm is still adopted by companies that are nominated by ASSRAT. Companies in the ASSRAT nomination do not only pay attention to profits but also pay attention to aspects of environmental performance so that they can improve the company's image in the eyes of stakeholders.

scholarly journals Analysis of Economic Performance of Manufacturing Companies in Indonesia

2017 ◽  
Vol 9 (2) ◽  
pp. 132-142
Author(s):  
Nadim Fernando ◽  
Fachrurrozie Fachrurrozie
Keyword(s):  
Path Analysis ◽  
Significant Influence ◽  
Economic Performance ◽  
Environmental Performance ◽  
Stock Exchange ◽  
Secondary Data ◽  
Profit Margin ◽  
Annual Reports ◽  
Manufacturing Companies ◽  
Environmental Disclosure

This research aimed to analyze the influence of Environmental Performance, Profit Margin, and Environmental Disclosure on the Economic Performance partially, and the influence of the Environmental Performance onEconomic Performance through the Environmental Disclosure as an intervening variable.The research sample included the manufacturing companies that listed in Indonesia Stock Exchange in 2012-2014 and joined the PROPER program by the Ministry of the Environment (MOE),which were composed of 39 companies from the total 141 companies.This research used secondary data from the annual reports of each company obtained from the website of the Stock Exchange (www.idx.co.id) and PROPER report by KLH (www.menlh.go.id). Hypothesis testing in this study used path analysis, t test, and Sobel test. The results of this research indicated that the Environmental Performance and Profit Margin partially has significant influence on the Economic Performance, while the Environmental Disclosure does not have a significant influence toward the Economic Performance, and Environmental Performance has no significant influence on the Economic Performance through the Environmental Disclosure as an intervening variable.

scholarly journals PENGARUH ENVIRONMENTAL PERFORMANCE DAN ENVIRONMENTAL DISCLOSURE TERHADAP ECONOMIC PERFORMANCE

2019 ◽  
Vol 9 (2) ◽  
pp. 141
Author(s):  
Bayu Aji Wijaya ◽  
Muhammad Nuryatno
Keyword(s):  
Economic Performance ◽  
Environmental Performance ◽  
Performance Test ◽  
Stock Exchange ◽  
Annual Reports ◽  
Test Results ◽  
Research Support ◽  
Environmental Disclosure ◽  
The Impact ◽  
The Relationship

<p class="Style1">The objective of this study is to determine the impact of environmental performance and environmental disclosure to economic performance. This type of research conducted is the type of research by testing the hypothesis which is a study in explaining the phenomenon of the relationship between variabels. Data used in this study come from annual reports of basic &amp; chemical industry companies listed on the Indonesia Stock Exchange and PROPER in 2011-2013 with a total of 13 companies. Analysis of the hypothesis used in this study using single linear regression and prior to hypothesis testing has been conducted test data normaliol. From the results obtained by testing the hypothesis that environmental performance affect the economic performance. Test results on the second hypothesis also suggests that environmental disclosure does not influence economic performance. The first <sub>.</sub>findings of the research support Suratno, et al (2006). While the latter findings support the findings of Ingram and Frazier (1980).</p><p class="Style1"><strong> </strong></p>

scholarly journals The Efffect of Environmental Management Accounting, Environmental Strategy on Environmental Performance and Financial Performance Moderated By Managerial Commitment

2021 ◽  
Vol 2 (1) ◽  
pp. 112-119
Author(s):  
Eko Cahyo Mayndarto ◽  
Yvonne Agustine
Keyword(s):  
Environmental Management ◽  
Performance Management ◽  
Significant Influence ◽  
Economic Performance ◽  
Environmental Performance ◽  
Management Accounting ◽  
Environmental Strategy ◽  
Management Commitment ◽  
Environmental Management Accounting ◽  
The Impact

Environmental management (EMA) has been considered as a successful idea to reduce ecological burdens in the form of energy dependence and carbon footprint. In addition to the company's highest emphasis on EMA, the organization's environmental strategy (ENS) is articulated and implemented with ecological motivation. The role of the ENS strengthens the internal awareness of the organization to improve environmental conditions and thereby helps reduce negative environmental stresses. In addition, with increasing environmental regulations in place, the need for sound environmental policies and strategies of the company is essential to protect future growth and market image. Results There is a significant influence of environmental management accounting to encourage environmental performance, there is a significant effect of environmental management accounting to encourage economic performance, there is a significant influence of environmental strategy to encourage environmental performance, there is a significant influence of environmental strategy to encourage economic performance, commitment to moderate management The significant influence of Environmental Management Accounting to encourage Environmental Performance, Management Commitment Cannot Moderate the Effect of Environmental Management Accounting which encourages Economic Performance, Management Commitment to Moderate the significant influence of Environmental Strategy to encourage Environmental Performance and Management Commitment to Moderate the Impact of Environmental Strategy which is significant to encourage Economic Performance .  

scholarly journals Do Environmental Performance and Disclosure Contribute to the Economic Performance? The Moderating Role of Corporate Action

2021 ◽  
Vol 4 (1) ◽  
pp. 29-47
Author(s):  
Indra Saputra ◽  
Etty Murwaningsari
Keyword(s):  
Economic Performance ◽  
Environmental Performance ◽  
Stock Exchange ◽  
Secondary Data ◽  
Linear Regression Method ◽  
Company Performance ◽  
Manufacturing Companies ◽  
Environmental Disclosure ◽  
Corporate Action ◽  
Negative Effect

Objective – The purpose of this study is to examine the effect of environmental performance and environmental disclosure on economic performance of the Indonesian listed manufacturing companies by using corporate action as a moderating variable.  Design/methodology – This study used secondary data obtained from the official website of the Indonesia Stock Exchange and the Ministry of Environment and Forestry, Indonesia. The sample consisted of manufacturing companies that are listed and follow the Company Performance Rating Assessment Program (Program Penilaian Peringkat Kinerja Perusahaan/PROPER) issued by the Ministry of Environment and Forestry for the period of 2011-2016. The study employed a purposive sampling approach, which includes 22 companies with 132 observations. The multiple linear regression method was used for data analysis. Results – The results indicated that environmental performance has a significant positive effect while environmental disclosure has a significant negative effect on economic performance. The testing of corporate action as a moderating variable demonstrated that it could not strengthen the effect of environmental performance on economic performance. However, it could enhance the effect of environmental disclosure on economic performance.

scholarly journals DAMPAK KINERJA LINGKUNGAN, KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN PUBLIK, LEVERAGE, UKURAN PERUSAHAAN DAN PERTUMBUHAN PERUSAHAAN TERHADAP PENGUNGKAPAN TANGGUNGJAWAB SOSIAL

2018 ◽  
Vol 7 (1) ◽  
Author(s):  
Erva Wartina, Prima Apriweni
Keyword(s):  
Environmental Performance ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Institutional Ownership ◽  
Multiple Linear Regression Analysis ◽  
Annual Reports ◽  
Sufficient Evidence ◽  
Public Ownership ◽  
Operational Activities ◽  
Csr Disclosure

The company's obligation is not only to seek profit but also to do social responsibility (CSR). For companies that use natural resources in operational activities, it is appropriate to conduct CSR activities and disclose them in annual reports. This study aims to determine whether environmental performance, institutional and public share ownership, leverage, size and growth of the company affect the disclosure of CSR. Sample of the research is 25 agricultural and mining companies listed in Indonesia Stock Exchange (IDX) over a period of 4 years (2013-2016). While the analysis to be used are equality coefficient test, classical assumption test, multiple linear regression analysis, and statistic test.The results of this study concluded there is sufficient evidence on the variables of environmental performance and firm size affecting CSR disclosure, whereas in institutional ownership variables, public ownership, leverage, and corporate growth there is not enough evidence of these variables affecting CSR disclosure. Keyword: CSR Disclosure, Institutional Ownership, Public Ownership, Leverage, Size Firm

scholarly journals Implication of Environmental Management System and Environmental Performance on Financial Performance of Entities with Foreign Ownership as Moderator

2021 ◽  
Vol 19 (1) ◽  
pp. 15-29
Author(s):  
Berwin Anggara ◽  
Vera Apri Dina Safitri ◽  
Isbahna Naz
Keyword(s):  
Environmental Management ◽  
Financial Performance ◽  
Environmental Performance ◽  
Management System ◽  
Stock Exchange ◽  
Sample Selection ◽  
Foreign Ownership ◽  
Environmental Management System ◽  
Iso 14001 ◽  
Manufacturing Companies

This research aims to examine the determination of the Environmental Management System (EMS) and environmental performance on the company's financial performance as moderated by foreign ownership in the stock structure of manufacturing companies listed on the Indonesia Stock Exchange. This research uses a quantitative method by analyzing 27 manufacturing companies listed on the IDX through purposive sampling-based sample selection, then data analysis using the moderated regression analysis method. The results showed that foreign ownership could not moderate the effect of EMS proxied by ISO 14001 certification on the financial performance of the entity proxied by ROA, but on the other hand, the structure of foreign ownership shares could positively and significantly moderate the effect of environmental performance proxied by PROPER KLHK. on the entity's financial performance. Meanwhile, if tested directly, neither EMS nor environmental performance has an effect on the company's financial performance.

Implementation of an environmental management system at aviation enterprises as a factor in increasing the competitiveness of their products

2020 ◽  
Vol 25 (1) ◽  
pp. 87-91
Author(s):  
O.A. Afonina ◽  
◽  
E.E. Galkina ◽  
T.I. Guseva ◽  
S.A. Nezvedova ◽  
...  
Keyword(s):  
Environmental Management ◽  
Economic Performance ◽  
Environmental Performance ◽  
Management System ◽  
Positive Impact ◽  
International Market ◽  
Environmental Management System ◽  
Environmental Efficiency

The competitiveness of the enterprise in the international market is determined by many factors, including the environmental efficiency of its work. Environmental efficiency can be improved by introducing an environmental management system at the enterprise, the effectiveness of which is influenced by the organization of the process of its development, systematic coverage of problems, and thorough elaboration of the system. The environmental performance of the enterprise has a positive impact on economic performance.

E-Business Disclosure for Sustainability on Selected Listed Companies in Indonesia's Stock Exchange Market

2014 ◽  
Vol 5 (3) ◽  
pp. 32-39
Author(s):  
Vincent Didiek Wiet Aryanto
Keyword(s):  
Environmental Management ◽  
Environmental Performance ◽  
Stock Exchange ◽  
Listed Companies ◽  
Environmental Responsibility ◽  
Exchange Market ◽  
Business Sustainability ◽  
The Public ◽  
Sustainability Reports ◽  
Sustainability Practices

To date, most listed corporations in Indonesia's Stock Exchange Market (BEI) disclose information on e-business sustainability concerning their environmental performance in response to stakeholder demand for environmental responsibility and accountability. How was e-business sustainability performed by some corporations on their websites? This article investigates the environmental management and business sustainability practices of the publicly listed companies in Indonesia as informed to the public by their websites. Based on a content analysis of the e-business sustainability reports, this article analyzes the content of corporate environmental and e-business sustainability disclosures with respect to the following areas: company compliance and company non-compliance to the sets of environment regulations and policies implied in the PROPER program.

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