Pengaruh Environmental Performance Pada Economic Performance Dengan Environmental Disclosure Sebagai Pemediasi

(Studi Empiris Pada Perusahaan ManufakturYang Terdaftar Di Bursa Efek Indonesia)

  • Sylvia Christina Daat Universitas Cenderawasih
  • Bill J. C Pangayow Universitas Cenderawasih
Keywords: environmental performance, economic performance, environmental disclosure

Abstract

This research was motivated by the development of the direction of accounting research on green
accounting issues. Companies that want a going concern operation must pay attention to 3P, namely
profit as profit, people where companies must pay attention to the welfare of the community, and the
planet is the company’s contribution to the environment. Therefore, this study tries to find empirical
evidence on the influence of several environmental variables, including the environmental
performance of the company and disclosure of the company’s environmental management activities
to the public on the sustainability of the company with increasing economic (financial) performance
of the company. The results of the study using the Structural Equation Model (SEM) approach with
the Partial Least Square (PLS) method using Software WarpPLS 5.0 provide empirical evidence that
the company’s Environmental Performance influences the company’s Economic Performance, but
does not provide empirical evidence that environmental disclosure company as a conncecting
variabel or mediating the relationship of environmental performance with economic performance

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Published
2019-06-18
How to Cite
Daat, S., & Pangayow, B. (2019). Pengaruh Environmental Performance Pada Economic Performance Dengan Environmental Disclosure Sebagai Pemediasi. Jurnal Akuntansi Dan Keuangan Daerah, 14(1), 54-68. Retrieved from http://ejournal.akuntansiuncen.ac.id/index.php/JurnalAkuntansiUncen/article/view/90