PENGARUH KINERJA LINGKUNGAN DAN BIAYA LINGKUNGAN TERHADAP KINERJA KEUANGAN PADA BUMN
Abstract: This research aims
to examine the effect of environmental performance and
environmental cost to
financial performance. The sample
were taken from
eighteen annual reports
and sustainability report of
three state owned enterprises listed on the Indonesia Stock Exchange period of
2004-2011. A multiplier linear regression analysis was used
to test the
the effect of
environmental performance and environmental cost to financial
performance. This research found that environmental performance
and environmental cost
has effect to financial
performance simultaneously. Environmental
performance partially has effect
positively to financial
performance while environmental costs
has no effecct
to financial performance.
Good environmental performance will be positif responded by investor
that can increase stock price. Social
responsibility through environmental cost
incurred less attention
to the needs
of stakeholder so has no effect to financial performance.
Penulis: ANIS FITRIANI
Kode Jurnal: jpmanajemendd130942
