Influence Of Environmental Performance Research Articles

Pengaruh Green Accounting Dan Kinerja Lingkungan Terhadap Kinerja Keuangan Perusahaan Sub Sektor Tambang Batubara

This research aims to determine and analyze the influence of Green Accounting on financial performance, the influence of environmental performance on financial performance, and the influence of Green Accounting and environmental performance on financial performance in coal mining subsector companies listed on the Indonesia Stock Exchange (BEI) for the 2018-2022 period. This research uses 35 samples of coal mining subsector companies listed on the Indonesia Stock Exchange (BEI). The sampling technique uses the purposive sampling method. Purposive sampling is a sampling method taken based on criteria determined by the researcher. The variable in this research is financial performance which uses profitability ratios as measured by ROA and ROE as dependent variables and Green Accounting and Environmental Performance as independent variables. This research uses multiple linear analysis methods and uses SPSS version 25 software as a tool for testing multiple linear regression and descriptive statistical tests. The results of this research show that Green Accounting and financial performance calculated using ROA have an influence while using ROE calculations have no effect. Environmental performance does not have a significant effect on financial performance calculated using ROA, while that calculated using ROE has a significant effect. Green Accounting and environmental performance on financial performance simultaneously independent variables have an influence on the dependent variable. Keywords: Green Accounting, Environmental Performance, Financial Performance (ROA) and (ROE)

Evaluating the Impact of Environmental Performance and Socioeconomic and Demographic Factors on Land Use and Land Cover Changes in Kibira National Park, Burundi

In Kibira National Park, Burundi, socioeconomic and demographic factors lead to environmental performance challenges that impede biodiversity; thus, understanding the impact of these determinants on land use and land cover change is important to address these challenges. In this study, a multivariate analysis of variance (MANOVA) model was used to quantify the impact of socioeconomic and demographic factors on land cover/land use (LCLU) changes using Landsat images captured between 1990 and 2021. In addition, the impact of the environmental performance index (EPI), particularly ecosystem vitality (ECO), on landscape fragmentation was examined using a Spearman correlation analysis. A Pearson correlation analysis and a principal component analysis (PCA) were used to investigate the connections between the indicators of relevance in this study. The results reveal a decrease in forestland from 86.1% to 81.32%, a decrease in water bodies from 0.352% to 0.178%, and a decrease in open land from 2.124% to 1.134%, whereas grassland increased from 11.43% to 17.37% between 1990 and 2021. The landscape fragmentation in the edge density, contagion (CONTAG), largest patch index (LPI), number of patches (NP), and patch density (PD) was reduced in 2011 but increased again from 2016 to 2021, when only the ED fragmentation continued to decrease. The MANOVA results show that the rural population had a significant impact on LCLU changes at the 5% level of significance. Demographic factors significantly contributed to changes in grassland and forestland at a probability of 5%. In addition, moderately significant connections were observed between population growth per year and water and between gross domestic product (GDP) and grassland at the 10% level. ECO issues in ecosystem services (ECSs) were statistically significant for the increased fragmentation metrics, while biodiversity and habitat (BDH) were important for reducing the edge density (ED) at a 5% level of significance. The Pearson correlations showed a substantial positive relationship between the socioeconomic and demographic components, whereas a negative connection was found between the forestland and BDH indicators. These findings are essential for understanding the significant drivers of LCLU changes and the influence of environmental performance on the landscape pattern.

The Effect Of Environmental Performance On Company Value With Financial Performance And Corporate Governance As Intervening Variables

This study examines the effect of environmental performance on company value by mediating financial performance and good corporate governance. The research objective is to find empirical evidence about (1) the influence of environmental performance on company value, (2) the influence of environmental performance on financial performance, (3) the influence of environmental performance on good corporate governance. (4) the influence of financial performance on company value. (5) the influence of Good Corporate Governance on company value, (6) the influence of environmental performance on company value by mediating financial performance, (7) the influence of environmental performance on company value by mediating Good Corporate Governance. Environmental performance is measured using PROPER and company value is measured using Price Book Value, for the mediating variable Environmental Financial Performance is measured using ROA, Good Corporate Governance is measured using institutional ownership. The object of this research is a group of manufacturing industries listed on the Indonesia Stock Exchange (IDX) in the 2015-2019 period. The research sample was 55 companies with 5 years of observation. The data analysis test tool used warp PLS 5.0 software for each variable. The test results show that environmental performance has no significant effect on company value, environmental performance has a significant and positive effect on financial performance, environmental performance has a significant and positive effect on institutional ownership, financial performance has a significant and positive effect on company value, institutional ownership has no effect on company value. , Environmental Performance has an effect on company value through Financial Performance, Environmental Performance has no effect on company value through Institutional Ownership.

Environmental sustainability and health outcomes: Do ICT diffusion and technological innovation matter?

This research aims to determine the nexus between environmental sustainability, proxied by environmental performance index, and human health outcomes, particularly disability-adjusted life-year and life expectancy, in the presence of policy variables, namely information and communication technology (ICT) as well as technological innovation (TI) in Saudi Arabia for an annual period spanning from 2000 to 2020. We used the DOLS estimator to solve the issues of serial correlation and endogeneity that were present in the model. The findings indicate that the influence of environmental performance on human health outcomes is improved with the existence of good and sophisticated technologies. We find that over the long term, the parameters of the interaction terms between environmental performance and all dimensions of technological indicators are negative (positive) and statistically relevant for the disability-adjusted life-year (life expectancy) specification. Policymakers in Saudi Arabian economy should therefore include the use of technological indicators in the already established programs and policies to maximize their positive impacts on health outcomes.

PENGARUH KINERJA LINGKUNGAN, BIAYA LINGKUNGAN & UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN YANG TERDAFTAR PADA BURSA EFEK INDONESIA (Studi pada Perusahaan Sektor Pertambangan Periode 2018-2019)

The purpose of this research is to find out how the influence of environmental performance, environmental costs and company size on the company's financial performance. The population of this study is all mining companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2019 period. This research is on the official website on the Indonesia Stock Exchange, namely on the web www.idx.co.id. The results of this study indicate that environmental performance, environmental costs and firm size simultaneously affect financial performance. Environmental performance and company size have a positive effect on financial performance, while environmental costs have no effect on financial performance.

The Effect of Ownership Structure and Iso 14001 Certification on Corporate Social Responsibility Disclosure with Company Size as A Moderating Variable

The Effect of Ownership Structure and Iso 14001 Certification on Corporate Social Responsibility Disclosure with Company Size as A Moderating Variable

Determinants of Carbon Emission Disclosure: An Empirical Study on Indonesian Manufacturing Companies

Due to the worsening environmental issues e.g, climate change, the stakeholders impose greater demand and pressure more towards the companies of caring about the environment. The emergence of carbon accounting is a supplement to the adoption of Kyoto Protocol. However, the government has not applied carbon accounting to all companies in Indonesia, because of non-explicit laws and low quality of human resources. Various studies have been conducted to find the determinant factors for companies to make carbon emission disclosure. This research aims at examining the influence of type of industry, profitability, company size, environmental performance, and audit firm reputation on the carbon emission disclosure of manufacturing companies listed on the Indonesia Stock Exchange years 2016-2019. It employed a purposive sampling technique and obtained 290 observations and the data were analyzed using Ordinary Least Square. The shows that type of industry, profitability and company size influence carbon emission disclosure. However, this research does not successfully show the influence of environmental performance and reputation of public accountant office on carbon emission disclosure.

Does a Company’s Environmental Performance Influence Its Price of Debt Capital? Evidence from the Bond Market

Previous studies suggest that a higher level of corporate social responsibility (CSR) is associated with a lower cost of equity capital. However, there are very few studies on the link between CSR and the cost of debt, particularly on the effects of the environmental aspect of CSR on the cost of debt. As one of the first attempts to study the effects of corporate environmental performance on the cost of debt, this article contains an analysis of a sample of 5,260 bonds issued in the EU and US markets over the 2016–2018 period. The findings suggest a negative association between environmental performance and the cost of debt, proxied as coupon rates, which means that higher environmental performance helps reduce the cost of debt financing through bond issuance. Such effect is consistent across bond maturities. <b>TOPICS:</b>ESG investing, fixed income and structured finance, developed markets, performance measurement <b>Key Findings</b> ▪ Environmental performance is negatively associated with the cost of debt, meaning that the lower the corporate environmental performance, the higher the cost of debt. ▪ The integration of environmental factors into investment processes and decision-making is apparent along each debt maturity. ▪ Assigning bonds specifically to green projects or activities by firms may not necessarily lower the cost of borrowing.

The Effect of Sustainability Report Disclosure and Innovations on Earnings Informativeness With Environmental Performance as Moderating

As climate change has been worsens, businesses must pay more attention to how their activities affect the environment. The intentions of this current research are to analysed at the influence of environmental performance in moderating the relationship between sustainability reporting disclosure and earnings informativeness. This research paper used Purposive Sampling Method as a sampling technique and identified forty-two (42) companies in manufacture and mining sector listed in the IDX, which follow PROPER consistently and publishes audited annual reports from 2017-2019. Meanwhile, an Absolute Difference Value Method uses to test the effect of the moderating variable, and SPSS V27 use as a statistic analytical tool to analyse the hypothesis. The empirical test result indicate that environmental performance could weaken the effect of sustainability report disclosure on the informativeness of earnings, and on the other hand it also could strengthen the influence of corporate innovation on earnings informativeness. On the other hand, it doesn't have a significant direct effect on the informativeness of earnings.

Engaruh Kinerja Lingkungan Dan Biaya Lingkungan Terhadap Profitabilitas Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2018

This study aims to analyze the effect of environmental performance on the level of profitability on manufacturing companies listed on the Stock Exchange in 2014-2018, analyze the effect of environmental costs on the level of profitability on manufacturing companies listed on the Stock Exchange in 2014-2018, and analyze the influence of environmental performance and costs environment has a joint influence on the level of profitability of manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018 ... The results of this sprove that (1) Environmental performance has no positive effect on prof tudy itability on manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018. (2) Environmental costs do not have a positive effect on profitability on manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018.

Financial Performance Analysis in the Influence of Environmental Performance and Environmental Disclosure with Moderating by Organization Culture

Financial Performance Analysis in the Influence of Environmental Performance and Environmental Disclosure with Moderating by Organization Culture

The Influence of Environmental Performance, Environmental Cost and ISO 14001 on Financial Performance in Non-Financial Companies Listed on the Indonesia Stock Exchange

This study aims to determine the effect of Environmental Performance, Environmental Costs and ISO 14001 on Financial Performance. The independent variable in this study was Environmental Performance measured by using PROPER, Environmental Costs measured by environmental costs incurred by companies, ISO 14001 measured by a dummy with a weight of 1 for companies that have ISO 14001 certification and 0 for and vice versa. The population in this study are all non-financial companies listed on the Indonesia Stock Exchange (IDX) with an observation period of 3 years, 2016- 2018, using a sampling method that is purposive sampling and the total sample obtained is 23 sample companies per year, 2 outlier samples , so that the total sample obtained in this study was 67 samples. The results of this study indicate that environmental performance has a significant positive effect on financial performance, environmental costs have a significant negative effect on financial performance, and ISO 14001 doesn't effect on financial performance.

Pengaruh Kinerja Lingkungan, Pengungkapan Informasi Lingkungan, dan Good Corporate Governance pada Harga Saham Perusahaan

This study aims to empirically examine the influence of environmental performance, environmental disclosure, and good corporate governance on stock prices of mining company listed in Indonesian Stock Exchange around 2014 to 2018. The research sample was selected using the non-probability sampling method with a purposive sampling technique and obtained as many as seven companies, so that the number of observations with a study period of 5 years was 35 observations. The data analysis was analysed by using the multiple linear regression technique. The result show that environmental performance, environmental disclosure, and good corporate governance positively affected companies’ stock prices in the market.&#x0D; Keywords: Stock Price; Environmental Performance; Environmental Disclosure; Good Corporate Governance.

The influence of environmental performance, environmental costs, and firm size on financial performance with corporate social responsibility as intervening variables (empirical study on manufacturing companies listed on the Indonesia stock exchange 2014-2018)

This study aims to determine (1) the effect of environmental performance on financial performance, (2) the effect of environmental costs on financial performance, (3) the effect of firm size on financial performance, (4) the effect of Corporate Social Responsibility (CSR) on financial performance, (5) CSR as a mediator in the influence of environmental performance on financial performance, (6) CSR as a mediator in the influence of environmental costs on financial performance, and (7) CSR as a mediator in the influence of company size on financial performance. This research is included in comparative causal research. The population of this research is manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018. By using a purposive sampling method, 52 companies meet the criteria with a total of 104 data sets. The data analysis technique used is a simple linear regression analysis and path analysis. The results of this study indicate that (1) environmental performance does not affect financial performance, (2) environmental costs negatively affect financial performance, (3) company size has a positive effect on financial performance, (4) CSR has a positive effect on financial performance, (5) CSR is able to mediate the influence of environmental performance on financial performance, (6) CSR is not able to mediate the relationship of environmental costs to financial performance, and (7) CSR is able to mediate the influence of firm size on financial performance.

The influence of environmental performance on environmental disclosures: An empirical study in Ghana

AbstractThe purpose of the study is to assess the level of corporate environmental disclosures in the corporate annual reports of mining and manufacturing companies in Ghana and their environmental performance. It further assesses the effect of environmental performance on environmental disclosures.A content analysis of the corporate annual reports of 25 companies over a 4‐year period for their environmental disclosures was undertaken using a disclosure index developed in line with Wiseman's (1982) environmental disclosure index. The environmental performance of the sampled firms was proxied by the rating score based on the AKOBEN environmental performance rating tool. A multiple regression analysis was undertaken using a random effect estimation model to test for the effects of environmental performance on environmental disclosures.The study finds that mining companies make more environmental disclosures than the manufacturing companies. Environmental performance was found to be a statistically significant but negative determinant of environmental disclosures. This indicates that mining and manufacturing companies make environmental disclosures to legitimize their activities in the society.The study did not consider the quality of the environmental disclosures. In addition, the study does not consider all companies assessed by the rating tool due to the selection criteria used in sampling the companies for the study. Management of companies needs to improve upon their environmental disclosure practices to gain legitimacy in the society.To the author's knowledge, this is the first study that uses the performance score of an environmental performance rating tool developed in the context of a developing country.

Does the Cost of Capital Affect Environmental Performance?

This study aims to test the influence of environmental performance in Indonesia associated with the cost of capital. This research is motivated by previous findings which stated that the environmental performance received a good response from investors as reflected in increased stock prices (Ba et al., 2013; Middleton, 2015). The development hypothesis of the research is based on the theory of stakeholder, legitimacy and the theory of signal and some previous research such as the studies that have been done (Guenster et al., 2011; Sarumpaet et al., 2017). This type of research is research explanatory, the determination of the sample using the method of purposive sampling with number of samples to qualify as many as 215 observation data derived from the annual financial reports of companies listed on the stock exchange in 2015 until 2017. The results of the statistical analysis show that there are significant negative not significant on the relationship of environmental performance with cost of capital, it can be explained that only a small fraction of investors understand the performance information of the environment, and make it as a basis for making the decision to invest.

Pengaruh Kinerja Lingkungan Dan Kinerja Keuangan Teradap Pengungkapan Informasi Lingkungan

This research is using quantitive study aimed to see whether there are influence of environmental performance and financial performance on environmental disclosure. This study uses non-financial companies listed on the Indonesia Stock Exchange as a population. Sample selected by purposive sampling and collected 20 non-financial companies, with a research period of 2015-2017, but for the measurement of financial performance, the data taken was data for 2014-2016, because in this study, tested is the effect of financial performance in the previous year on disclosure of environmental information in the current year. Testing the hypothesis in this study uses Multiple Linear Regression Analysis with SPSS version 25 and a significance level of 5% (0.05). The results of this study indicate that: (1) environmental performance has a significant positive effect on environmental disclosure, (2) financial performance in the previous year has a significant negative effect on environmental disclosure in the current year. The variables of environmental performance and financial performance can explain the environmental disclosure variable of 26,4%.Keywords : Environmental Disclosure, Environmental Performance, Financial Performance

Pengaruh Kinerja Lingkungan Terhadap Kinerja Keuangan Dengan Pengungkapan Corporate Social Responsibility (CSR) Sebagai Variabel Intervening

ABSTRACT This research aims to know (1) the influence of environmental performance against financial performance, (2) the influence of environmental performance against disclosure of CSR, (3) the influence of disclosure of CSR against financial performance and (4) the influence of corporate social responsibility disclosure mediate the relationship between environmental performance to financial performance at manufacturing companies listed in BEI. The population in this study are all the manufacturing companies listed on the BEI and participate in the PROPER in 2013-2016. The sample of this research totaled 160 manufacturing companies, with the method of data collection using a purposive sampling and the type of data used is secondary data. This research uses statistical data analysis techniques of descriptive, classical assumption test, regression analysis, path analysis (Sobel Test) and test the hypothesis. The results show that the performance of the environment has no effect on the financial performance (0.0826 &gt; 0,05), environmental performance does not have an impact on disclosure of CSR (0,47 &gt; 0,05), CSR disclosure has positive and significant effect on the financial performance (0,0115 &lt; 0,05). Hypotheses are tested using sobel test and show that CSR can not mediate the relationship between environmental performance and financial performance (0.652602 &lt; 1,66). It is concluded that the corporate social responsibility (CSR) disclosure is not an intervening variable between environmental performance and financial performance.

Analysis of Economic Performance of Manufacturing Companies in Indonesia

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.