Pengaruh Akuntansi Lingkungan Terhadap Kinerja Perusahaan

Langgeng Prayitno Utomo, Rachyu Purbowati

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Penelitian ini menguji apakah Environmental Performance dan Environmental Disclosure mempengaruhi Economic Performance pada perusahaan manufakturing, dengan menggunakan teknik purposive sampling diperoleh 96 perusahaan yang akan diamati selama lima tahun, pengujian dilakukan dengan menggunakan analisa SEM (Structural Equation Modeling) dengan ukuran ROA dan ROE untuk menilai Economic Performance, hasil PROPER untuk menilai kinerja Environmental Performance dan melalui penilaian indeks Global Reporting Initiative untuk menilai Environmental Disclosure, hasil pengamatan menujukan Terdapat pengaruh Environmental Performance dan Environmental Disclosure terhadap Economic Performance.

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Referensi


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