Effect of Environmental Performance and Environmental Costs on Financial Performance With CSR Disclosure As Intervening Variables

Main Article Content

Cindy Pratama Derila
Einde Evana
Fajar Gustiawaty Dewi

Abstract

This research is a conceptual paper that aims to determine the effect of researchers will examine the effect of Environmental Performance and Environmental Costs on Financial Performance with CSR as an Intervening variable on mining companies listed on the Exchange Indonesian Securities and participated in the 2015-2018 PROPER. This research is expected to be used as a material consideration in making policies concerning environmental performance and as a tool to measure financial performance for the progress of the company. In addition to being taken into consideration, researchers hope that this research can be used to help in making investment decisions in the company as an evaluation material.

Downloads

Download data is not yet available.

Article Details

How to Cite
Derila, C. P., Evana, E. ., & Dewi, F. G. . (2020). Effect of Environmental Performance and Environmental Costs on Financial Performance With CSR Disclosure As Intervening Variables. International Journal for Innovation Education and Research, 8(1), 37–43. https://doi.org/10.31686/ijier.vol8.iss1.2054
Section
Articles
Author Biographies

Einde Evana, University of Lampung, Gedong Meneng, Bandar Lampung, Indonesia

Faculty of Economics and Business

Fajar Gustiawaty Dewi, University of Lampung, Gedong Meneng, Bandar Lampung, Indonesia

Faculty of Economics and Business

References

Al Tuwajiri, dan Sulaiman A. 2003. The Relation Among Environmental Disclosure, Environmental Performance, dan Economic Performance : A Simultaneous Equation Approach. Accounting Environment Journal, Vol 29 : 447-471.

Deswanto Refandi Budi & Siregar Sylva Veronica. 2017. The associations between environmental disclosures with financial performance, environmental performance, and firm value. Emeraldinsight Social Responsibility Journal.

Dewata, Jauhari dan Jumarni. 2018. Pengaruh Biaya Lingkungan, Kepemilikan Asing dan Political Cost terhadap Terhadap Kinerja PerusahaanPertambangan Di Indonesia.

Djuitaningsih, Tita dan Erista Eka Ristiawati. 2011. Pengaruh Kinerja Lingkungan dan Kepemilikan Asing Terhadap Kinerja Finansial Perusahaan. ISSN: 1693-2420 Volume 9 No. 2 Desember 2011.

Fitriani, Anis. 2013. Pengaruh kinerja lingkungan dan biaya lingkungan terhadap kinerja keuangan pada BUMN.” Jurnal Ilmu Manajemen 1 (1): 137–48.

Haholongan Rutianaias, . 2014. Kinerja Lingkungan dan Kinerja Perusahaan Manufaktur Go Public. Jurnal Ilmiah Ekonomi dan Bisnis, Vol. 19 No. 3. ISSn 1979-6471.

Ingram, R., & Frazier, K. 1980. Environmental performance and corporate disclosure. Journal of Accounting Research.p.612-622.

Mc Williams, Abagail dan Donald Siegel. 2001. Corporate Social Responsibility: A Theory of the Firm Perspective. The Academy of Management Review Vol. 26, No. 1 pp. 117-127.

Pujiasih. 2013. Pengaruh Kinerja Lingkungan Terhadap Kinerja Keuangan dengan Corporate Social Responsibility sebagai Variabel Intervening. Semarang : Fakultas Ekonomi Universitas Negeri Semarang.

Rahmawati dan Achmad. 2012. Pengaruh Kinerja Lingkungan Terhadap Financial Corporate Performance Dengan Corporate Social Responsibility Disclosure sebagai Variabel Intervening. Jurnal Akuntansi Vol 1, Nomor 2.

Ratna Dian Wulandari dan Ema Hidayah. 2013. Pengaruh Environmental Performance dan Environmental Disclosure Terhadap Economiic Performance. EKBISI, Vol VII, No 2, Hal 233-244.

Rochmah, Ibrotul L dan Wahyudin, Agus. 2015. Pengaruh Environmental Performance Terhadap Economic Performance dengan Environment Disclosure sebagai Variabel Intervening (Studi Empiris PadaPerusahaan Manufaktur yang Terdaftar Di Bursa Efek Pada Tahun 2010–2012).Accounting Analysis Journal. Vol.4 No.1 Pg.1-13.

Sharairi, Al dan Jamal Adel. 2005. The Impact of Environmental costs on the Competitive Advantage of Pharmaceutical Companies in Jordan. Middle Eastern Finance and Economics, hal: 1450-2889 Issue 15 (2011).

Septiadi Ni Luh Emmy Indah. 2016. Pengaruh Kinerja Lingkungan, Biaya Lingkungan, dan Luas Pengungkapan Corporate Responsibility Terhadap Kinerja Keuangan Perusahaan. Jurnal Akuntansi Vol 6 No 11.

Suratno, Darsono, dan Mutmainah, S, 2006, “Pengaruh Environmental Performance Terhadap Environmental Disclosure dan Economic Performance”. Simposium Nasional Akuntansi IX. Padang, 23-26 Agustus 2006.

Tarigan Josua dan Samuel Hatano. Pengungkapan Sustainability Report dan Kinerja Keuangan. Jurnal Akuntansi dan Keuangan, Vol. 18 No.2 .

Tjahjono Mazda Eko Sri. 2013. Pengaruh Kinerja Lingkungan Terhdap Nilai Perusahaan dan Kinerja Keuangan. Jurnal Ekonomi, Volume 4 Nomor 1.

Tunggal Whino Sekar Prasetyaning dan Fachrurrozie. 2014. Pengaruh Environmental Performance, Environmental Cost dan CSR Disclosure Terhadap Financial Performance. Jurnal Akuntansi 3(3)2014.

Untung, Hendrik Budi. 2008. Corporate Social Responsibility. Jakarta: Sinar Grafika

Widjaja, Amin. 1996.“Akuntansi Manajemen untuk Usahawan”. Jakarta : Rineka Cipta.

Wijaya dan Amin. 2016. Pengaruh Environmental Performance dan Environmental Disclosure Terhadap Economic Performance. Jurnal Informasi, Perpajakan, Akuntansi dan Keungan Publik. Vol.9 No. 2

www.idx.co.id

www.menlh.go.id