Proceedings of the 1st International Conference on Science, Health, Economics, Education and Technology (ICoSHEET 2019)

Environmental Performance on Environmental Disclosure and Financial Performance: Evidence From Indonesia

Authors
Desi Risma Sari, Anna Sumaryati
Corresponding Author
Desi Risma Sari
Available Online 24 July 2020.
DOI
10.2991/ahsr.k.200723.006How to use a DOI?
Keywords
environmental performance, environmental disclosure, financial performance
Abstract

This study aims to examine the effect of environmental performance on environmental disclosure and financial performance. The population in this study are companies listed on the Indonesia Stock Exchange (IDX) in 2010–2017. This research sample uses a purposive sampling method. Based on the purposive sampling method, with criteria 1) mining companies that issue financial statements. 2) mining companies that follow PROPER. 3) mining companies that issue environmental disclosures in Sustainability Reporting, the number of sample companies is 42 companies. Simple linear regression analysis method with the application of SPSS version 20 (Statistical Product and Service Solutions). The results of this study indicate that 1) environmental performance has a significant effect on environmental disclosure. These results can be concluded that the higher the level of PROPER, the higher the desire of companies to make environmental disclosures. 2) environmental performance has a significant effect on financial performance. These results can be concluded that when a company with good environmental performance will get a good response from the stakeholders and also have an impact on the long-term increase in company revenue.

Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the 1st International Conference on Science, Health, Economics, Education and Technology (ICoSHEET 2019)
Series
Advances in Health Sciences Research
Publication Date
24 July 2020
ISBN
10.2991/ahsr.k.200723.006
ISSN
2468-5739
DOI
10.2991/ahsr.k.200723.006How to use a DOI?
Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

TY  - CONF
AU  - Desi Risma Sari
AU  - Anna Sumaryati
PY  - 2020
DA  - 2020/07/24
TI  - Environmental Performance on Environmental Disclosure and Financial Performance: Evidence From Indonesia
BT  - Proceedings of the 1st International Conference on Science, Health, Economics, Education and Technology (ICoSHEET 2019)
PB  - Atlantis Press
SP  - 25
EP  - 28
SN  - 2468-5739
UR  - https://doi.org/10.2991/ahsr.k.200723.006
DO  - 10.2991/ahsr.k.200723.006
ID  - Sari2020
ER  -