Abstract
This research aimed to analyze the influence of Environmental Performance, Profit Margin, and Environmental Disclosure on the Economic Performance partially, and the influence of the Environmental Performance onEconomic Performance through the Environmental Disclosure as an intervening variable.The research sample included the manufacturing companies that listed in Indonesia Stock Exchange in 2012-2014 and joined the PROPER program by the Ministry of the Environment (MOE),which were composed of 39 companies from the total 141 companies.This research used secondary data from the annual reports of each company obtained from the website of the Stock Exchange (www.idx.co.id) and PROPER report by KLH (www.menlh.go.id). Hypothesis testing in this study used path analysis, t test, and Sobel test. The results of this research indicated that the Environmental Performance and Profit Margin partially has significant influence on the Economic Performance, while the Environmental Disclosure does not have a significant influence toward the Economic Performance, and Environmental Performance has no significant influence on the Economic Performance through the Environmental Disclosure as an intervening variable.
Highlights
A company is regarded as an organization that is able to provide substantial benefits to the parties involved and the social community
This study aims to find the influence of environmental performance, profit margin, and environmental disclosure toward the economic performance, and the influence of environmental performance on the economic performance with environmental disclosure as the intervening variable
The sample selection was done using purposive sampling method.The sample criteria were: (1) the manufacturing companies listed on the Indonesia Stock Exchange and published annual report in 2012-2014, and (2) the manufacturing companies following the PROPER program from the Ministry of Jurnal Dinamika Akuntansi Vol 9, No 2, September 2017, pp. 132-142
Summary
A company is regarded as an organization that is able to provide substantial benefits to the parties involved and the social community. This makes the company has the power to move freely in running its business. The main objective of the company is to obtain profit as optimal as possible This has resulted in adverse impacts on the environment and surrounding communities. People are getting aware of the social impacts the companies have on their operations to achieve maximum profit. It is required a good planning system that can predict a company’s economic performance
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