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All Journal Indonesian Journal of Law and Economics Review
Afinia Arini Mashudi
Universitas Muhammadiyah Sidoarjo
Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice

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The Effect of Environmental Accounting Disclosures on Financial Performance and Stock Performance Afinia Arini Mashudi; Nurasik Nurasik
Indonesian Journal of Law and Economics Review Vol 1 No 3 (2018): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (44.394 KB) | DOI: 10.21070/ijler.v2i1.81

Abstract

The aim of this research is to know and analyze the effect of Enviromental Accounting Disclosures on Financial Performance and Stock Performance. The sample of company in this research is company in the general mining sector and plantation sector which are registered in Bursa Efek Indonesia. Based on the problem on this research, then the type of this research is uses quantitative research. The statistical technique that used to verify hypothesis is simple linear regression. The samples were taken purposively as many as 9 sample companies that consist of 5 companies of general mining sector and 4 companies of plantation sector. The result of this research stated that the disclosure of enviromental accounting has a significant effect on company performance because of the significance value is below 0.05 percents. The disclosure of enviromental accounting has no significant effect on stock performance because of the significance value is above 0.05 percents.
Co-Authors Nurasik Nurasik