ANALISIS KETERKAITAN PERINGKAT PENILAIAN KINERJA LINGKUNGAN DENGAN ECONOMIC PERFORMANCE PERUSAHAAN (Studi Empiris Pada Perusahaan Peserta PROPER Sektor Agroindustri Yang Terdaftar di BEI Periode Tahun 2011-2014)
Abstract: The purpose of this
research is to examine the effect of environmental performance measured from
PROPER (Performance Rating Program in Environmental Management) towards
economic performance amongst Indonesian agriculture and basic industry
(agroindustri) companies. The economic performance is measured by return on
assets (ROA). Samples in this study were taken by purposive sampling technique
that companies listed on Indonesian Stock Exchange and publish an annual report
in 2011-2014. The statistical methods used in this study is a simple
regression. Data analysis and hypothesis tests in this study using SPSS version
22. The test result for the hyphotesis in this study indicated that
environmental performance is not significantly associated with economic
performance. This result support the finding of Sarumpaet (2006).
Penulis: ANDHINI EKAWATI, Susi
Handayani
Kode Jurnal: jpakuntansidd150655
