PENGARUH CORPORATE GOVERNANCE TERHADAP KINERJA EKONOMI PERUSAHAAN DENGAN KINERJA LINGKUNGAN SEBAGAI VARIABEL INTERVENING Studi Empiris pada Perusahaan yang Memperoleh Penilaian PROPER
Abstract: This research aims
to examine the influence of corporate governance on the economic performance of
companies and environmental performance as an intervening variable. Corporate
governance are the proportion of independent Commissioners, institutional ownership,
managerial and ownership. The economic performance of the company measured by
ROA (Return on Assets) and environmental performance appraisal using PROPER
published by the Ministry of Environment of the Republic of Indonesia. The
sampling method was purposive sampling of 59 public listed companies awarded
PROPER in 2010-2012. The data used path analysis by SPSS. The result indicated
that the proportions of independent commissioner have a positive impact on
environmental performance while the institutional ownership and managerial
ownership have no affect on environmental performance. Supporting the previous
study, environmental performance has a positive impact on economic performance.
Environment performance capable of being variable intervening in connection
between the proportion of independent commissioner, against ROA. But,
environmental performance not capable of being variable intervening in
connection between institutional ownership and managerial ownership, against
ROA.
Penulis: Maulida Athiatul Ulya, Andri
Prastiwi
Kode Jurnal: jpakuntansidd141001
