Authors:

Rima Kusuma Rini, Desi Adhariani

Abstract:

“This study examines whether financial performance affects environmental disclosures and environmental costs. Samples from mining and energy companies that are listed on the Indonesia Stock Exchange from 2015 to 2019 were analyzed using the content analysis method and ordinary least square regression. This study finds that financial performance bears a positive relationship to environmental costs that indicates whether assets are efficiently used as a basis to engage in spending on environmental activities. There is a negative relationship between financial performance and environmental disclosure and a positive relationship between environmental cost and environmental disclosures. This study implies wider stakeholder understanding of how financial performance affects environmental cost and disclosure. The study implies a role of the cost element in the relationship between financial performance and environmental disclosure.”

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PDF:

https://jurnal.harianregional.com/jiab/full-68265

Published

2021-07-25

How To Cite

RINI, Rima Kusuma; ADHARIANI, Desi. Does Financial Performance Drive Environmental Disclosure and Environmental Cost? Evidence from Indonesia.Jurnal Ilmiah Akuntansi dan Bisnis, [S.l.], v. 16, n. 2, p. 317-331, july 2021. ISSN 2303-1018. Available at: https://jurnal.harianregional.com/jiab/id-68265. Date accessed: 08 Jul. 2024. doi:https://doi.org/10.24843/JIAB.2021.v16.i02.p09.

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ABNT, APA, BibTeX, CBE, EndNote - EndNote format (Macintosh & Windows), MLA, ProCite - RIS format (Macintosh & Windows), RefWorks, Reference Manager - RIS format (Windows only), Turabian

Issue

Vol 16 No 2 (2021)

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License