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Jurnal

PENGARUH ENVIRONMENTAL PERFORMANCE PADA ECONOMIC PERFORMANCE DENGAN ENVIRONMENTAL DISCLOSURE SEBAGAI PEMEDIASI (Studi Empiris Pada Perusahaan Manufaktur Dan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia)

JURNAL AKUNTANSI DAN KEUANGAN DAERAH · Vol. 14 No. 1 (2020) · pp. 54–68

DOI
10.52062/jakd.v14i1.1445
ISSN
2621-6787, 1978-4848
Published
2020-12-12
Publisher
Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih
Language
eng

Abstract

This research was motivated by the development of the direction of accounting research on green accounting issues. Companies that want a going concern operation must pay attention to 3P, namely profit as profit, people where companies must pay attention to the welfare of the community, and the planet is the company’s contribution to the environment. Therefore, this study tries to find empirical evidence on the influence of several environmental variables, including the environmental performance of the company and disclosure of the company’s environmental management activities to the public on the sustainability of the company with increasing economic (financial) performance of the company. The results of the study using the Structural Equation Model (SEM) approach with the Partial Least Square (PLS) method using Software WarpPLS 5.0 provide empirical evidence that the company’s Environmental Performance influences the company’s Economic Performance, but does not provide empirical evidence that environmental disclosure company as a conncectingvariabel or mediating the relationship of environmental performance with economic performance

Collaboration network of the authors

40 authors · 93 co-authorship links · showing the 40 most connected

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  • Affiliation unknown
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Co-authorOrganisationJoint articles
Syaikhul FalahAffiliation unknown9
Meinarni AsnawiAffiliation unknown6
Hastutie Noor AndriantiAffiliation unknown3
Siti RofingatunAffiliation unknown3
Agustinus SalleAffiliation unknown2
Anthonius H.C. WijayaAffiliation unknown2
Novalia Herlina BleskaditAffiliation unknown2
Sara Marlyn ParuAffiliation unknown2
Aaron M.A. SimanjuntakAffiliation unknown2
Agustina PairinganAffiliation unknown1
Paulus K. Allo LayukAffiliation unknown1
Kurniawan PatmaAffiliation unknown1
Jefri ImbiriAffiliation unknown1
Klara WonarAffiliation unknown1
Edwin UmboraAffiliation unknown1
Irmawati TangkoAffiliation unknown1
Lynda LyndaAffiliation unknown1
Hastutie Noor AndriatiAffiliation unknown1
Elisha Jansen SambaraAffiliation unknown1
Vicky Antonio PrayogaAffiliation unknown1
Agung Irjayanto HasanudinAffiliation unknown1
Yuli KurniawatiAffiliation unknown1
Prihatining Tyas DwiAffiliation unknown1
Dewi RasmiAffiliation unknown1
Elita W. R. Br AritonangAffiliation unknown1
Helda F. BawekesAffiliation unknown1
Maria Cristine AndikoAffiliation unknown1
Endang Pujiastuty NainggolanAffiliation unknown1
Marselina Inggrid DuwuAffiliation unknown1
Marisa Setiawati MuhamadAffiliation unknown1
Linda Y. HutadjuluAffiliation unknown1
Indriyani Ningsih SinuratAffiliation unknown1
Iswahyudi IswahyudiAffiliation unknown1
Tania Ivanna A. TantoAffiliation unknown1
Futry Dwi JayantiAffiliation unknown1
Alberth D. RupangAffiliation unknown1
Derwin Juan SagrimAffiliation unknown1
Tirsa RanteAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ejournal.uncen.ac.id/index.php/JAKED/oai, first harvested 1 Nov 2026, last seen 1 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">PENGARUH ENVIRONMENTAL PERFORMANCE PADA ECONOMIC PERFORMANCE DENGAN ENVIRONMENTAL DISCLOSURE SEBAGAI PEMEDIASI  (Studi Empiris Pada Perusahaan Manufaktur Dan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia)</dc:title>
	<dc:creator>Daat, Sylvia Christina</dc:creator>
	<dc:creator>Pangayow, Bill J. C.</dc:creator>
	<dc:description xml:lang="en-US">This research was motivated by the development of the direction of accounting research on green accounting issues. Companies that want a going concern operation must pay attention to 3P, namely profit as profit, people where companies must pay attention to the welfare of the community, and the planet is the company’s contribution to the environment. Therefore, this study tries to find empirical evidence on the influence of several environmental variables, including the environmental performance of the company and disclosure of the company’s environmental management activities to the public on the sustainability of the company with increasing economic (financial) performance of the company. The results of the study using the Structural Equation Model (SEM) approach with the Partial Least Square (PLS) method using Software WarpPLS 5.0 provide empirical evidence that the company’s Environmental Performance influences the company’s Economic Performance, but does not provide empirical evidence that environmental disclosure company as a conncectingvariabel or mediating the relationship of environmental performance with economic performance</dc:description>
	<dc:publisher xml:lang="en-US">Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih</dc:publisher>
	<dc:date>2020-12-12</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/1445</dc:identifier>
	<dc:identifier>10.52062/jakd.v14i1.1445</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol. 14 No. 1 (2019); 54-68</dc:source>
	<dc:source xml:lang="id-ID">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol 14 No 1 (2019); 54-68</dc:source>
	<dc:source>2621-6787</dc:source>
	<dc:source>1978-4848</dc:source>
	<dc:source>10.52062/jakd.v14i1</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/1445/1144</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2020 JURNAL AKUNTANSI DAN KEUANGAN DAERAH</dc:rights>
</oai_dc:dc>