Abstract
This research aims to examine the effect of environmental performance measured with PROPER, environmental disclosure measured with GRI index version 4.0, and environmental cost measured by comparing the cost incurred for CSR and net income. The populations in this study are agriculture, mining, manufacturing and other non- financial service companies listed in Indonesia Stock Exchange in 2013-2016 with 58companies in number. This study used purposive sampling method, leaving 15 companies that match the criteria. Hypothesis testing in this study used Multiple Linear Regression. The results of the testing showed that (1) environmental performance had significant effect on economic performance (2) environmental disclosure had no significant effect oneconomic performance (3) environmental cost had significant negative effect on economic performance. From Adjusted R square test result it showed independence of environemntal performance, environmental disclosure and environmental cost only being able to influence the dependent variable of economic performance with 15,6% inpercentage. Meanwhile, the rest of the percentage 84,4% was determined by other variables not included in this study.
Highlights
In the modern era, the development of companies in the world occurred rapidly
The environmental disclosure variable has a coefficient of -0.006 indicating that if every 1% increase in environmental disclosure, with the assumption that the score of the coefficient of another variable remains, it will lower the economic performance by score -0.006
This study aims to test and determine the effect of Environmental Performance, Environmental Disclosure and Environmental Cost to Economic Performance
Summary
New emerging companies make the competition tighter to make as many as profit as possible, but it makes many companies not pay attention to the impact of environmental damage occuring due to business activities they run. Related to this matter, the company needs an accurate and realistic planning according to the company condition. According Wulandari & Hidayah (2013) economic performance of is basically needed as a tool to measure company's health (financial health). By looking at the good economic performance it can provide a good and clear display of the success of a company. The existence of the company can not be separated from the public in the environment
Sign-in/Register to view highlights & summary Sign-in/Register to access full text options 
Free) 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a call
