文章基本信息

标题：THE RELATIONSHIP BETWEEN ENVIRONMENTAL PERFORMANCE AND FINANCIAL PERFORMANCE OF INDONESIAN COMPANIES
其他标题：THE RELATIONSHIP BETWEEN ENVIRONMENTAL PERFORMANCE AND FINANCIAL PERFORMANCE OF INDONESIAN COMPANIES
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作者：Susi Sarumpaet
期刊名称：Jurnal Akuntansi dan Keuangan
印刷版ISSN：1411-0288
出版年度：2005
卷号：7
期号：2
页码：89-98
DOI：10.9744/jak.7.2.pp. 89-98
语种：English
出版社：Universitas Kristen Petra
摘要：Penelitian ini menguji hubungan antara kinerja lingkungan dan kinerja keuangan perusahaan-perusahaan di Indonesia. Kinerja lingkungan diukur mengunakan rating kinerja lingkungan perusahaan atau PROPER yang disediakan oleh Bapedal/Kementerian Lingkungan Hidup RI, sedangkan kinerja keuangan diukur dengan ROA (return on assets). Penelitian ini membuktikan bahwa tidak ada hubungan yang signifikan antara kinerja lingkungan dan kinerja keuangan perusahaan, akan tetapi ukuran perusahaan, listing di BEJ dan ISO 14001 berhubungan secara signifikan terhadap kinerja lingkungan. Penelitian ini juga membuktikan bahwa rating PROPER, yang disediakan oleh pemerintah Indonesia, cukup terpercaya sebagai ukuran kinerja lingkungan perusahaan, karena kesesuaiannya dengan sertifikasi internasional di bidang lingkungan, ISO 14001. Abstract in Bahasa Indonesia : This study examined the relationship between environmental performance and financial performance amongst Indonesian companies. The environmental performance is measured by corporate environmental ratings provided by Bapedal/ the Ministry of Environment RI, through a program, called PROPER, while the financial performance is measured by return on assets (ROA). Some control variables are also included in this analysis, namely: total sales, industry sector, stock exchange listing, and ISO 14001 certification. The study revealed while financial performance is not significantly associated with environmental performance, company size, stock exchange listing and ISO 14001 are significantly associated with environmental performance. This finding also indicates that the government environmental rating is highly consistent with international environmental certification. Keywords: environmental performance, financial performance, return on assets, ISO 14001 certification.
关键词：kinerja lingkungan; kinerja keuangan; return on asset; ISO 14001.