Jurnal
The Effects of Environmental Performance, Profit Margin, Firm Size, and Environmental Disclosure on Economic Performance
Accounting Analysis Journal · Vol. 8 No. 2 (2020) · hlm. 143–150
- ISSN
- 2502-6216, 2252-6765
- Terbit
- 2020-04-08
- Penerbit
- Universitas Negeri Semarang
- Bahasa
- eng
Abstrak
This study aims to identify the effects of environmental performance, profit margin, and firm size to economic performance, and its effect mediated by environmental disclosure. The population are mining and oil and gas companies listed on the Indonesia Stock Exchange from 2013 to 2017 in the amount of 38 companies. The sample selection used purposive sampling technique and obtained 10 companies with 50 units of analysis. The data analysis techniques in this research were Path Analysis and Sobel Test. The results indicate that environmental performance and environmental disclosure have significant positive effect on economic performance. Profit margin and firm size do not have significant effect on economic performance. Environmental performance and firm size have no significant effect on economic performance through environmental disclosure. Profit margin has a significant effect on economic performance through environmental disclosure. The conclusions in this study indicate that the higher level of environmental performance and environmental disclosure lead to the higher level of economic performance. In addition, the higher level of profit margin leads to the higher level of environmental disclosure, as the result the level of economic performance gained.
Jaringan kolaborasi para penulis
34 penulis · 72 tautan kepenulisan bersama · 3 lintas organisasi
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- State University of Semarang
- Islamic University of Indonesia
- Politeknik Negeri Semarang
- Afiliasi tidak diketahui
- Organisasi berbeda
- Organisasi sama
- Afiliasi tidak diketahui
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Tampilkan sebagai tabel
| Rekan penulis | Organisasi | Artikel bersama |
|---|---|---|
| Hasan Mukhibad | State University of Semarang | 3 |
| Nurdian Susilowati | State University of Semarang | 2 |
| Amir Mahmud | Afiliasi tidak diketahui | 1 |
| Arizal Latif Fiatmoko | State University of Semarang | 1 |
| Puji Rahayu | Islamic University of Indonesia | 1 |
| Luki Arsih | Afiliasi tidak diketahui | 1 |
| Dyah Ayu Trihapsari | State University of Semarang | 1 |
| Arfiyadi Arfiyadi | State University of Semarang | 1 |
| Dhanar Dwika Nurcahyo | State University of Semarang | 1 |
| Zakiyatul Muhandisah | State University of Semarang | 1 |
| Siti Nurlaeliyah | State University of Semarang | 1 |
| Andik Dwi Sakti | State University of Semarang | 1 |
| Putri Nur Rahmawati | State University of Semarang | 1 |
| Putra Rizki | State University of Semarang | 1 |
| Tuti Dewi Ratna | State University of Semarang | 1 |
| Dian Permana Istiqomah | State University of Semarang | 1 |
| Krisna Dewi | Afiliasi tidak diketahui | 1 |
| Muhammad Noor Ardiansah | Politeknik Negeri Semarang | 1 |
| Afifah Nurrahmasari | State University of Semarang | 1 |
| Aan Ikhsananto | State University of Semarang | 1 |
| Kuat Waluyo Jati | State University of Semarang | 1 |
| Richatul Jannah | State University of Semarang | 1 |
| Tiara Dwi Lestari | State University of Semarang | 1 |
| Kusumantoro | State University of Semarang | 1 |
| Widiyanto | State University of Semarang | 1 |
| Sulhadi | Afiliasi tidak diketahui | 1 |
| Teguh Hardi Raharjo | State University of Semarang | 1 |
| Ahmad Nurkhin | State University of Semarang | 1 |
| Indah Fajarini Sri Wahyuningrum | State University of Semarang | 1 |
| Amir Mahmud | State University of Semarang | 1 |
| Nurul Hayati | State University of Semarang | 1 |
| Junjung Sugiyat | State University of Semarang | 1 |
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