Indonesian Journal of Law and Economics Review
Vol 1 No 3 (2018): May

The Effect of Environmental Accounting Disclosures on Financial Performance and Stock Performance

Afinia Arini Mashudi (Universitas Muhammadiyah Sidoarjo)
Nurasik Nurasik (Universitas Muhammadiyah Sidoarjo)



Article Info

Publish Date
31 May 2018

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.

Copyrights © 2018






Journal Info

Abbrev

ijler

Publisher

Subject

Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice

Description

Indonesian Journal of Law and Economics Review (IJLER) is published by Universitas Muhammadiyah Sidoarjo four times a year. This journal provides immediate open access to its content on the principle that making research freely available to the public supports a greater global exchange of ...