Full Article: PDF
Scientific Object Identifier: http://s-o-i.org/1.1/TAS-10-66-2
DOI: https://dx.doi.org/10.15863/TAS.2018.10.66.2
Language: English
Citation: Armansyah, R.F. (2018). Do financial performance affect the environmental performance and environmental disclosure? With sem-pls. Case: indonesian stock exchange. ISJ Theoretical & Applied Science, 10 (66), 12-20. Soi: http://s-o-i.org/1.1/TAS-10-66-2 Doi: https://dx.doi.org/10.15863/TAS.2018.10.66.2 |
Pages: 12-20
Published: 30.10.2018
Abstract: The company's activities cannot be separated from its impact on the environment. Company activities can have an impact on the environment so that the company is not only faced with profit but also pay attention to the environment in carrying out its activities. However, companies often ignore the environment in their activities. This study aims to provide empirical evidence about the factors that influence the Environmental performance and environmental disclosure in the mining companies that are listed in Indonesian Stock Exchange for the period 2012 to 2016. The variables used are financial performance including liquidity, profitability, and leverage to determine the impact towards environmental performance and environmental disclosure. The method used is the SEM-PLS (Structural Equation Modeling-Partial Least Square) approach with path estimation. The results show that profitability, liquidity, and leverage have a significant effect on environmental performance and also show environmental performance has a significant effect on environmental disclosure. These results are expected to provide additional information about factors that influence environmental performance and environmental disclosure in companies listed in the Indonesia Stock Exchange in the mining sector and provide information for academics research for the development of the capital market.
Key words: Environmental Performance, Environmental Disclosure, profitability, liquidity, leverage, SEM-PLS.
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