Environmental Performance Variables Research Articles

Pengaruh Profitabilitas, Ukuran Perusahaan dan Kinerja Lingkungan Terhadap Pengungkapan Emisi Karbon Perusahaan (Studi Empiris Pada Perusahaan Pertambangan Sub Sektor

The purpose of this study was to determine the effect of profitability, company size, and environmental performance on the disclosure of carbon emissions by coal mining industry companies on the Indonesia Stock Exchange (IDX) in 2020 to 2022. The research methodology used is a correlational quantitative approach using secondary data in the form of financial statements of 17 companies. Multiple linear regression was used for data analysis, with the independent variables profitability, company size, environmental performance and disclosure of Company carbon emissions information as dependent variables. The results showed that the profitability variable does not have a negative effect on the disclosure of carbon emissions, the company size variable does not have a positive effect on the disclosure of carbon emissions, and environmental performance variables have a positive effect on the disclosure of carbon emissions.

Performa Lingkungan, Ukuran Perusahaan, dan Performa Perusahaan

This research aims to find the relationship between environmental performance and company performance in public companies included in the Basic Industry and Chemical subsector categories in 2016-2020. The sample was selected using a purposive sampling technique and obtained 13 companies using the multiple regression analysis method. The research results show that environmental performance variables (Proper) and firm size are proven to influence company performance (Stock prices) in companies that have implemented or are following the Proper program from Kementrian Lingkungan Hidup dan Kehutanan.

PENGARUH ENVIRONMENTAL PERFORMANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA

This research aims to examine the influence of Environmental Performance and Corporate Social Responsibility on Financial Performance. The population in this research is all Energy companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The sampling technique used is purposive sampling method with predetermined criteria, so that a sample of 80 data from 20 companies for 4 years is obtained. The type of data used is secondary data obtained from the company’s annual report for the 2019-2022 period. Hypothesis testing in this research used multiple linear regression analysis methods using the SPSS 26.0 program. The results of this research indicate that partially the Environmental Performance variable has a positive effect on Financial Performance, while the Corporate Social Responsibility variable has no effect on Financial Performance and simultaneously the Environmental Performance and Corporate Social Responsibility variables have a positive effect on Financial Performance.

Influence of Green Accounting, Environmental Performance, And Share Ownership on Corporate Financial Performance with Corporate Social Responsibility as An Intervening Variable in Basic Industrial and Chemical Sector Companies Listed on the IDX, 2018 – 2022

This study aimed to examine and evaluate the impact of Green Accounting, Financial Performance, and Stock Ownership on Corporate Financial Performance (CFP) in the primary and chemical industry sectors of companies listed on the Indonesia Stock Exchange (BEI) from 2018 to 2022. This research also aimed to investigate the role of Corporate Social Responsibility (CSR) as an intervening variable in this relationship. The sample for this study comprised 80 companies operating in the primary and chemical industrial sectors listed on the BEI. The utilization of purposive sampling methodology chose the sample, and the analysis of the data was conducted using Eviews 9 software and Sobel calculations. This study's findings suggest that no statistically significant relationship exists between Green Accounting, Environmental Performance, Stock Ownership, and Corporate Financial Performance. The variable of interest, Corporate Social Responsibility (CSR), exerts a notable influence on the financial performance of corporations. Green Accounting and Environmental Performance variables exhibit a notable influence on Corporate Social Responsibility. However, the variable of Stock Ownership does not demonstrate a substantial impact on Corporate Social Responsibility. In addition, it can be observed that the variables of Green Accounting, Environmental Performance, and Stock Ownership do not exert independent influence on Corporate Financial Performance when mediated by Corporate Social Responsibility.

The Impact of Green Accounting Implementation and Environmental Performance on Corporate Financial Performance

This study aims to identify and analyze the impact of green accounting implementation and environmental performance on corporate financial performance. The population of this study is manufacturing companies in the basic industry and chemical sectors that will be listed on the Indonesia Stock Exchange in 2021-2022. The sample was selected using a purposive sampling method with three criteria, resulting in 15 companies worth observing. This study uses multiple regression analysis using the SPSS program. In this study, green accounting variables are measured using the dummy method, environmental performance variables are measured using PROPER evaluation values, and financial performance variables are measured using ROA. Based on the analysis results, it is shown that green accounting and environmental performance variables do not affect the financial performance of companies.

Green accounting practices from the perspectives of legitimacy theory and stakeholders in the food and beverage industry

Implementing green accounting is a way for companies to improve environmentally friendly operations where there is a relationship between operating funds and the company's environmental budget. The impact of green accounting in companies influences environmental performance and environmental disclosure, which is a new variable from the dependent variable in this research. The independent variable is a financial performance variable measured using the Return on Asset (ROA) ratio of registered food and beverage sector manufacturing companies on the Indonesian Stock Exchange from 2019 to 2022. This research aims to determine how green accounting implementation impacts the company's financial performance. In this research, 44 sample companies were selected purposively. Using a dummy variable regression analysis model, the test results show that environmental disclosure variables influence financial performance, but environmental performance variables do not. The limitation of this research lies in the need for more samples used so that future research is expected to be able to add samples by expanding the research population.

Analysis of the Effect of Environmental Performance and Total Asset Turnover on the Profitability of Energy Companies Listed on the Indonesian Stock Exchange in 2019-2021

A company is an organization that carries out activities or operations to achieve certain goals. The growth of advanced industry is directly proportional to the increase in pollution arising from industrial production processes, such as production waste, which can increase air and water pollution to dangerous levels. This research aims to test and analyze the influence of environmental performance and total asset turnover on profitability. This research uses a sample of 10 energy companies listed on the IDX for three years. The research method used in this research is the fixed effect model (FEM). The data analysis technique uses panel data regression with the help of the e-viewers12 software tool. The research results show that the FEM statistical results show that the environmental performance variable has a significant positive effect on company profitability, and the total asset turnover variable significantly positively affects company profitability with a confidence level of 85 percent. Then, the simultaneous test (F test) shows that the environmental performance variables and total asset turnover do not affect the company's profitability.

Pengaruh Biaya Lingkungan Dan Kinerja Lingkungan Terhadap Roa Pada Perusahaan Energi Yang Terdaftar Di Efek Syariah (Des) Tahun 2020-2022

Research Objective: This study aims to determine the effect of environmental costs and environmental performance on return on assets in energy companies listed in the Sharia Securities List. 
 Research Design/Methodology/Approach: The research method used quantitative descriptive analysis with secondary data, analysis tools are regression panel data. 
 Research Results: The results show that simultaneously show that the variables of environmental costs and environmental performance together have a positive and significant effect on return on assets in energy companies listed in the Sharia Securities List. while partially showing that environmental cost variables have a negative and significant effect on return on assets in energy companies listed in the Sharia Securities List, while environmental performance variables have a negative and insignificant effect on return on assets in energy companies listed in the Sharia Securities List. 
 Implications of Research Results: The implication of research results is that companies should do the need to increase environmental costs and environmental performance in an effort to increase sustainable company profitability.

The mediating effect of environmental management accounting on hospital environmental performance: Analyzing hazardous waste processing in public hospitals of Manokwari Regency

This study aims to investigate the relationship between Leadership Transformation Style, organizational commitment, and the environmental performance of hospitals in managing hazardous waste. The study uses Structural Equation Modeling with a Partial Least Square approach (SEM-PLS) to analyze the data. The study focuses on the Civil Servants, Honorary Employees, and Contracted Health Workers at the Government General Hospital in Manokwari Regency as the research subjects. The dimensions of Transformation Leadership Variable are measured using 4 dimensions consisting of 37 indicators, while the dimensions of Organizational Commitment Variables are measured by 3 dimensions with 16 indicators. The measurement of Environmental Performance Variables consists of 13 indicators. Hypothesis tests I and II demonstrate a positive correlation between transformational leadership and Hospital Environmental Performance, with path coefficients of 0.364 and p-values of 0.009 (<0.05). Additionally, the study shows that there is a significant relationship between organizational commitment and the environmental performance of hospitals, with a path coefficient of 0.483 and a p-value less than 0.05. Both hypothesis tests I and II confirmed the positive association between transformational leadership and Hospital Environmental Performance with path coefficients of 0.364 and p-values of 0.009 (<0.05). The study evaluates the PLS Predict test of the Structural Equation Modeling with Partial Least Square method (SEM-PLS) and suggests that the PLS model has medium predictive power.

Improving environmental performance: Analyzing hazardous waste processing in public hospitals of Manokwari Regency

This study aims to investigate the relationship between Leadership Transformation Style, organizational commitment, and the environmental performance of hospitals in managing hazardous waste. The study uses Structural Equation Modeling with a Partial Least Square approach (SEM-PLS) to analyze the data. The study focuses on the Civil Servants, Honorary Employees, and Contracted Health Workers at the Government General Hospital in Manokwari Regency as the research subjects. The dimensions of Transformation Leadership Variable are measured using 4 dimensions consisting of 37 indicators, while the dimensions of Organizational Commitment Variables are measured by 3 dimensions with 16 indicators. The measurement of Environmental Performance Variables consists of 13 indicators. Hypothesis tests I and II demonstrate a positive correlation between transformational leadership and Hospital Environmental Performance, with path coefficients of 0.364 and p-values of 0.009 (<0.05). Additionally, the study shows that there is a significant relationship between organizational commitment and the environmental performance of hospitals, with a path coefficient of 0.483 and a p-value less than 0.05. Both hypothesis tests I and II confirmed the positive association between transformational leadership and Hospital Environmental Performance with path coefficients of 0.364 and p-values of 0.009 (<0.05). The study evaluates the PLS Predict test of the Structural Equation Modeling with Partial Least Square method (SEM-PLS) and suggests that the PLS model has medium predictive power.

PERAN ISR DALAM HUBUNGAN ANTARA GREEN ACCOUNTING DAN KINERJA LINGKUNGAN TERHADAP KINERJA KEUANGAN

This study aims to identify and analyze the Impact of Green Accounting Implementation and Evironmental Performance on Financial Performnce with Ilamic Socil Reporting as an Intervening Variable in Jakarta Islamic Index(JII) 70 Companies 70 Period 2019-2021. This type of research with secondary data formed by panel data. Data collection technique with purpose sampling technique.the sampel used was 22 companies registered in JII 70 for the 2019-2021 period. Data obtained from the company’s Annual Report accessed through the website www. Idx.co.id. the analytical method used in descriptive test, stationarity test, R2 test, F test and T tes, classical assumption test, Sobel test, and Path test. The results of this study indicate this green accounting variables, Islamic Social Reporting (ISR) have a significant positive effect on financial performance, environmental performance variables have a significant negative effect on financial performance. Based on the Sobel Test and Path analysis test, it shows that the Islamic Social Reporting (ISR) variable cannot mediate the effect of green acconting and environmental performance on financial performance. 
 

A Monitoring Method for Corporate Environmental Performance Based on Data Fusion in China under the Double Carbon Target

The production and operation of corporates have a significant impact on the environment, and it is crucial for corporates to operate in an environmentally friendly manner, especially in the context of the China double carbon target. Corporate environmental performance refers to the degree of impact on the environment and the degree of contribution to environmental protection by corporates in their business activities. Our study conducted an assessment and early warning system for corporate environmental performance by monitoring seven typical corporate environmental performance variables, including the green asset ratio (Gra), the proportion of environmentally friendly products (Pefp), and cash flow for environmental protection to total assets ratio (ECF), of 2718 non-financial listed corporates in China’s A-share market. The dataset comprised empirical data from the CSMAR database and multi-scale measurements collected by us. Among data-driven monitoring methods, deep learning is widely applied due to its powerful automatic feature extraction abilities. However, multi-time scale data is often encountered in industrial ecology-related data, as the different underlying physical quantities of various data result in inconsistent sampling rates. Multi-time scale data are incomplete and asymmetrical, making it difficult for traditional models to use directly for corporate ecological monitoring. In this article, an improved CNN-LSTM monitoring model based on data fusion is proposed to address this issue. This method employs unified vectorization processing to transform incomplete multi-time scale data into uniform complete data. An end-to-end diagnostic model is constructed to simultaneously optimize feature extraction and monitoring. In a multi-time scale corporate monitoring model, CNN can mine hidden features of data, while LSTM can further capture the time dependence of underlying time series. Compared to manual feature extraction that relies on prior knowledge, the proposed model can learn more effective data features. The effectiveness of the method has been demonstrated through empirical data experiments, which is beneficial for corporates in the context of double carbon emissions, providing a method for regulating corporate ecological indicators.

ANALISIS PENGARUH KINERJA LINGKUNGAN DAN BIAYA LINGKUNGAN TERHADAP PROFITABILITAS DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERATING (PADA PERUSAHAAN SEKTOR INDUSTRI DAN KIMIA YANG TERDAFTAR DIBURSA EFEK INDONESIA PERIODE 2017-2020)

This study aims to determine and analyze the effect of environmental performance and environmental costs on profitability with firm size as a moderating variable in industrial and chemical sector companies listed on the Indonesia Stock Exchange for the 2017-2020 period. This research includes quantitative research using secondary data. The population in this study is the industrial and chemical sector companies listed on the Stock Exchange, with sampling using purposive sampling technique, which aims to obtain samples that match the research criteria. The sample used was 11 companies in the period 2017 to 2020. The data analysis techniques used were multiple regression analysis and moderated regression analysis (MRA). Based on the results of the tests that have been carried out, it shows that partially environmental performance has no effect on profitability, while environmental costs have an effect on profitability. Simultaneously, environmental performance variables, environmental costs, and firm size affect profitability. The moderating analysis of the firm size variable cannot moderate the relationship between environmental performance and profitability and the firm size variable cannot moderate the relationship between environmental costs and profitability.

Exploring the determinants of corporate green bond issuance and its environmental implication: The role of corporate board

The exponential growth of the green bond market has generated an incipient debate in the literature about the causes and implications for companies employing this green financing. An unexplored issue is the role of the board. In this context, the aim of this research is two-fold. Firstly, we analyse whether companies that have issued green bonds during the 2013–2021 period are characterised over the previous two years by having certain corporate governance characteristics, such as having a sustainability committee or a board with a higher percentage of women. Secondly, we examine whether these companies improve their environmental performance post-issuance by considering these governance characteristics, as well as the certification of green bonds and the purpose of the funds. For this purpose, we employ up to five alternative environmental performance variables. Our overall results indicate that companies that issue green bonds have a higher environmental score, a lower volume of CO2 emissions, a board with a higher percentage of women and a sustainability committee. Moreover, such companies continue to perform certain environmentally friendly actions in the years after issuance. Furthermore, the results reflect that companies with poorer environmental scores may be using external certification of their emissions to improve their image.

Pengaruh Ukuran Perusahaan, Kinerja Lingkungan, dan Voluntary Disclosure terhadap Nilai Perusahaan: Studi Empiris Perusahaan Sektor Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia

This study aims to provide empirical evidence regarding the effect of firm size, environmental performance, and voluntary disclosure partially and simultaneously on firm value in basic and chemical industrial companies. This study uses a type of causal research with a quantitative approach. The population in this study is the basic and chemical industrial sector companies listed on the Indonesia Stock Exchange in 2014 - 2020 as many as 80 companies. This study used a purposive sampling technique with a selected sample of 16 companies. This study uses secondary data obtained from www.idx.co.id and company sites. The data analysis method used is panel data regression analysis. The measurement of firm value follows the latest Tobin's Q measurement by comparing the market value of equity with the book value of equity. The results showed that the variables of firm size, environmental performance, and voluntary disclosure simultaneously had no effect on firm value. Based on the partial test, firm size and environmental performance variables have no effect on firm value with a negative relationship direction and voluntary disclosure variables have a significant negative effect on firm value. For further research, it is recommended to use other variables and expand the research sample.

Environmental performance, Islamic corporate governance, and liquidity's impact on financial performance with sustainability reporting as a mediating factor

This study aims to determine the effect of environmental performance, Islamic corporate governance, and liquidity on financial performance in companies listed on ISSI and perform a Performance Assessment Program in Environmental Management with sustainability reporting as an intervening variable. This type of research is quantitative and uses secondary data obtained through each company's website and the Ministry of Environment and Forestry of the Republic of Indonesia 2014-2021. The analytical tool used is path analysis. The results of this study show that the environmental performance variable has a significant positive effect on financial performance. Islamic corporate governance and liquidity variables do not affect financial performance. Then the environmental performance variables, Islamic corporate governance, and liquidity do not affect sustainability reporting. Sustainability reporting cannot mediate the relationship between environmental performance, Islamic corporate governance, and liquidity on financial performance. However, the sustainability reporting variable significantly negatively affects financial performance.

Pengaruh Penerapan Green Accounting dan Environmental Performance terhadap Return on Asset

This study aims to determine the effect of the application of green accounting and environmental performance on Return On Asset. This research used a quantitative and the data analysis is multiple linear regression analysis. The sample used in this study were 6 companies in the Basic and Chemical Industry sector for 5 years with a total of 30 data. The results of this study indicate that the green accounting variable has a significant positive effect on Return On Asset and the environmental performance variable has no effect on the Return On Asset of companies in the Basic and Chemical Industry sector for the period 2016 to 2020. Meanwhile, the green accounting and environmental performance variables have an effect together. positive is not significant on the Return On Asset variable.

The Effect of Implementing Green Accounting and Environmental Perfomance on Return on Assets (ROA) in the Non-Cyclical Consumer Sector Listed on the Indonesian Stock Exchange

This study aims to examine the effect of implementing green accounting and environmental performance on the company's Return on Assets. The population in this study are manufacturing companies in the Consumer NON Cyclical sector listed on the Indonesia Stock Exchange in 2017-2021. Samples were selected using a purposive method sampling with the specified criteria resulted in 8 companies that were worthy of observation, with a research period of 5 years (2017-2021) so that a total of 40 research samples were obtained. This research uses multiple regression analysis using SPSS program. In this study, green accounting variables are measured using the dummy method, environmental performance variables are measured using PROPER rating values ​​and variable Profitability with Return on Assets. Based on the analysis results show that the green variable accounting influences and influences Return on Assets. While Environmental Performance has no effect on Return on Assets.

Determinant Of Corporate Social Responsibility And Its Implication Of Financial Performance

This study aims to see whether green accounting, environmental performance and company size can affect company performance moderated by CSR for the 2016-2020 period. This study uses a panel data regression method with a sample of companies listed in PRPOPER. The results show that partially green accounting and environmental performance variables can affect companies in implementing CSR while the size variable can not have an effect, as well as in the next results only environmental performance variables that can affect financial performance while green accounting, size and CSR have no effect on financial performance. An interesting finding is that green accounting which is a cost that must be incurred for CSR activities does not affect financial performance where this indicates that companies that implement CSR consider that environmental costs have been treated as operating costs in general.

PENGARUH KINERJA LINGKUNGAN, KEPEMILIKAN SAHAM PUBLIK, PUBLIKASI CSR, UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN

This study aims to examine the effect of Environmental Performance, Public Share Ownership, CSR Publications, Company Size on Financial Performance (Case Study on Manufacturing Companies on the Indonesia Stock Exchange in 2017-2019). This type of research is associative research which aims to determine the relationship between two or more variables. The type of data used in this study is quantitative data using secondary data. The sampling technique used in this study was purposive sampling so that the number of samples used in this study was 117. While the data processing in this study was carried out using multiple regression using SPSS. The results of this study indicate that environmental performance, public share ownership, CSR publications and company size simultaneously have no effect on financial performance. Partially, public share ownership and CSR publications have an effect on financial performance. Environmental performance and company size have no effect on financial performance. The implication of this research is that for further research, financial performance should be used as a proxy for return on assets and for environmental performance variables using an index because there are indications that it has an effect on financial performance.