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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) · pp. 193–199

DOI
10.15294/aaj.v9i3.42093
ISSN
2502-6216, 2252-6765
Published
2020-12-12
Publisher
Universitas Negeri Semarang
Language
eng

Abstract

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

Collaboration network of the authors

40 authors · 69 co-authorship links · showing the 40 most connected

Hover or tap a name to highlight its co-authors. Double-click to open the author's page.

  • Universitas Media Nusantara Citra
  • Universitas Yudharta Pasuruan
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Nina OktarinaAffiliation unknown3
Amin PujiatiAffiliation unknown3
Rusdarti RusdartiAffiliation unknown3
Muhammad KhafidAffiliation unknown3
Bestari Dwi HandayaniAffiliation unknown2
Arief YuliantoUniversitas Media Nusantara Citra2
Muhsin MuhsinAffiliation unknown2
Achmad SlametAffiliation unknown2
Amir MahmudUniversitas Yudharta Pasuruan2
Sandy AriefAffiliation unknown2
Partono ThomasAffiliation unknown2
Riswanda ImawanAffiliation unknown1
Imroatus SholikhahAffiliation unknown1
Ibrotul Lailatur RohmahAffiliation unknown1
Tia Pipit NaovilaAffiliation unknown1
Ajeng Rizka RiadianiAffiliation unknown1
Rahmat SyarifullohAffiliation unknown1
Rastra BuanaAffiliation unknown1
Dany AriyantoAffiliation unknown1
Siti Nur EndahAffiliation unknown1
Ahmad Faris ArifianataAffiliation unknown1
Fitriana FitrianaAffiliation unknown1
Malihatus SholihahAffiliation unknown1
Endang PujiatiAffiliation unknown1
Hanum LarasatiAffiliation unknown1
Vida Chusnia ChaqAffiliation unknown1
Nasihotul KhosidahAffiliation unknown1
Syaiful Andy LasmanaAffiliation unknown1
Aprilia DiastiniAffiliation unknown1
Lisa PratiwiAffiliation unknown1
Mohammad Maimun MuhibbuddinAffiliation unknown1
Muhammad ZamzamiAffiliation unknown1
MakrusAffiliation unknown1
Aprilia SusantiAffiliation unknown1
Noor HudallahAffiliation unknown1
WasinoAffiliation unknown1
Suwito Eko ParmonoAffiliation unknown1
Endang Ratma Wati ParhusipAffiliation 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://journal.unnes.ac.id/sju/index.php/aaj/oai, first harvested 5 Nov 2026, last seen 5 Nov 2026.
Original metadata (oai_dc) 
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	<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>
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