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The Role of Financial Performance in Increasing Environmental Performance with Firm Size as Moderating Variable

Accounting Analysis Journal · Vol. 9 No. 3 (2020) · hlm. 193–199

DOI
10.15294/aaj.v9i3.42093
ISSN
2502-6216, 2252-6765
Terbit
2020-12-12
Penerbit
Universitas Negeri Semarang
Bahasa
eng

Abstrak

This study aims to analyze and obtain empirical evidence about the effect of profitability and leverage on environmental performance with size as a moderating variable. This research is a quantitative study with data collection technique through documentation in the form of annual financial reports. The population of this study is 143 manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2016-2018. Based on purposive sampling technique were obtained a sample of 65 companies and 195 analysis units. The data analysis technique used is moderated regression analysis (MRA) with IBM SPSS 25 software. This study found a significant negative effect between profitability and leverage on environmental performance and firm size is able to moderate the effect of profitability and leverage on environmental performance. Based on the results, this study concludes that the large company will try to improve their environmental performance when profitability and leverage conditions increase or decrease. Future research is suggested to use the amount of carbon produced, the amount of water used, and the number of work accidents as a measurement of environmental performance. Keywords: Profitability; Leverage; Environmental Performance; Size; Financial Performance

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  • Universitas Media Nusantara Citra
  • Universitas Yudharta Pasuruan
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Nina OktarinaAfiliasi tidak diketahui3
Amin PujiatiAfiliasi tidak diketahui3
Rusdarti RusdartiAfiliasi tidak diketahui3
Muhammad KhafidAfiliasi tidak diketahui3
Bestari Dwi HandayaniAfiliasi tidak diketahui2
Arief YuliantoUniversitas Media Nusantara Citra2
Muhsin MuhsinAfiliasi tidak diketahui2
Achmad SlametAfiliasi tidak diketahui2
Amir MahmudUniversitas Yudharta Pasuruan2
Sandy AriefAfiliasi tidak diketahui2
Partono ThomasAfiliasi tidak diketahui2
Riswanda ImawanAfiliasi tidak diketahui1
Imroatus SholikhahAfiliasi tidak diketahui1
Ibrotul Lailatur RohmahAfiliasi tidak diketahui1
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Sumber metadata: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/sju/index.php/aaj/oai, pertama di-harvest 5 Nov 2026, terakhir terlihat 5 Nov 2026.
Metadata asli (oai_dc) 
<oai_dc:dc xmlns="http://www.openarchives.org/OAI/2.0/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/  http://www.openarchives.org/OAI/2.0/oai_dc.xsd">
	<dc:title xml:lang="en-US">The Role of Financial Performance in Increasing Environmental Performance with Firm Size as Moderating Variable</dc:title>
	<dc:creator>Tri Handayani, Elfa Dikah</dc:creator>
	<dc:creator>Wahyudin, Agus</dc:creator>
	<dc:description xml:lang="en-US">This study aims to analyze and obtain empirical evidence about the effect of profitability and leverage on environmental performance with size as a moderating variable. This research is a quantitative study with data collection technique through documentation in the form of annual financial reports. The population of this study is 143 manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2016-2018. Based on purposive sampling technique were obtained a sample of 65 companies and 195 analysis units. The data analysis technique used is moderated regression analysis (MRA) with IBM SPSS 25 software. This study found a significant negative effect between profitability and leverage on environmental performance and firm size is able to moderate the effect of profitability and leverage on environmental performance. Based on the results, this study concludes that the large company will try to improve their environmental performance when profitability and leverage conditions increase or decrease. Future research is suggested to use the amount of carbon produced, the amount of water used, and the number of work accidents as a measurement of environmental performance.
Keywords: Profitability; Leverage; Environmental Performance; Size; Financial Performance</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Negeri Semarang</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:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unnes.ac.id/sju/aaj/article/view/42093</dc:identifier>
	<dc:identifier>10.15294/aaj.v9i3.42093</dc:identifier>
	<dc:source xml:lang="en-US">Accounting Analysis Journal; Vol 9 No 3 (2020): November; 193-199</dc:source>
	<dc:source>2502-6216</dc:source>
	<dc:source>2252-6765</dc:source>
	<dc:source>10.15294/aaj.v9i3</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/sju/aaj/article/view/42093/17829</dc:relation>
</oai_dc:dc>