Environmental Performance of Financial Performance and Moderated Environmental Disclosure

11Rima Rachmawati, 2Sendi Gusnandar Arnan, 3Shinta Dewi Herawati, 4R. Roosaleh Laksono

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Abstract:

This study aims to examine the effect of environmental performance on financial performance moderated by environmental disclosures. The study uses the annual report data of companies engaged in the manufacturing sector, with the criteria for the report disclosing social and environmental information for the 2013-2015 periods and revealing the results of the assessment of the company's performance rating program in environmental management (called PROPER). The research method used in this study is explanatory research. Data analysis using the t-test and significance that was previously carried out the classical assumption test. Hypothesis answers show that environmental performance influences company profitability, environmental disclosure does not affect profitability, and environmental performance moderated by environmental disclosure influences profitability.

Keywords:

Environmental Performance, Disclosure Performance, Financial Performance.

Paper Details
Month2
Year2020
Volume24
IssueIssue 2
Pages3056-3066