Pengaruh Environmental Performance Terhadap Economic Performance Dengan Environmental Disclosure Sebagai Variabel Intervening (Studi Empiris Pada Perusahaan Agroindustri Dan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2010—2012)

Oleh :
Akhmad Fauzan - F1311007 - Fak. Ekonomi dan Bisnis

The purpose of this study was to examine the influence of environmental performance on economic performance with the environmental disclosure as an intervening variable. This research also applies foreign ownership as control variable. Environmental performance is measured using the IS0 14001, economic performance measured using the annual return, environmental disclosure measured with a list of disclosure items used Sembiring (2005). By means of purposive sampling method, the number of sample used in this research are 12 companies listed in Indonesia Stock Exchange. This research uses a patch analysis with the help of software for statistical 16.0 version of SPSS. Types of data used is secondary. Analysis tool used is regression analysis and sobel test. The analysis data technique and hypothesis testing using SPSS software. The results showed that the environmental performance does not significantly positive effect on economic performance, Environmental Performance significantly positive effect on environmental Disclosure and environmental Disclosure significantly positive effect on economic performance. However, the test results showed that statistically influence the environmental performance indirectly to economic performance through environmental disclosure.