The effect of environmental performance and disclosure on financial performance Online publication date: Thu, 21-Jun-2018
by Haninun Haninun; Lindrianasari Lindrianasari; Angrita Denziana
International Journal of Trade and Global Markets (IJTGM), Vol. 11, No. 1/2, 2018
Abstract: The research objective is to obtain empirical evidence that environmental performance and environmental disclosure affect the financial performance. The distinctive point of this study with previous research is the use of different variables and measurement method. Previous researchers examined the relationship between variables used while the researchers wanted to test the effect of independent variables on the dependent variable and to use control variables of the firm size and company growth. The hypothesis of this study is based on stakeholder theory, legitimacy theory, signalling theory and political economic theory. Purposive sampling method is used to gather the data of the manufacturing companies listed on the Indonesia Stock Exchange and PROPER program 2010-2014. Multiple linear regressions are used as the analysis method, and type of the data is secondary by using the documentation method. The study result shows that environmental performance and environmental disclosure positively significantly affect financial performance.
Online publication date: Thu, 21-Jun-2018
Go to Inderscience Online Journals to access the Full Text of this article.
If you are not a subscriber and you just want to read the full contents of this article, buy online access here.Complimentary Subscribers, Editors or Members of the Editorial Board of the International Journal of Trade and Global Markets (IJTGM):
Login with your Inderscience username and password:
Want to subscribe?
A subscription gives you complete access to all articles in the current issue, as well as to all articles in the previous three years (where applicable). See our Orders page to subscribe.
If you still need assistance, please email email@example.com