Main Article Content

Abstract

Sari


Tujuan penelitian ini yaitu untuk menguji pengaruh kinerja lingkungan dan pengungkapan lingkungan terhadap kinerja ekonomi dengan ukuran perusahaan Sebagai variabel moderasi. Populasi penelitian ini adalah perusahaan pertambangan, industri dasar dan kimia, dan industri barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2017-2019. Sampel dipilih menggunakan kriteria tertentu (purposive sampling) dan dihasilkan 16 perusahaan sampel dengan 48 unit analisis. Teknik analisis data menggunakan analisis statistik deskriptif dan statistik inferensial dengan metode moderated regression analysis. Hasil penelitian membuktikan secara empiris bahwa kinerja lingkungan dan pengungkapan lingkungan tidak berpengaruh terhadap kinerja ekonomi. Selain itu, ukuran perusahaan mampu memoderasi dan memperkuat hubungan antara pengaruh kinerja lingkungan dan pengungkapan lingkungan terhadap kinerja ekonomi. Simpulan dari hasil penelitian ini adalah tinggi rendahnya kinerja ekonomi suatu perusahaan tidak dipengaruhi oleh kinerja lingkungan dan pengungkapan lingkungan yang dilakukan oleh perusahaan. Keterbatasan penelitian ini adalah tahun penelitian kurang terkini, dan penelitian hanya menggunakan dua variabel independen. Oleh karena itu, saran untuk peneliti selanjutnya untuk menambah variabel lain yang dapat memberikan pengaruh terhadap kinerja ekonomi.


Kata Kunci: Kinerja Lingkungan, Pengungkapan Lingkungan, Ukuran perusahaan, Kinerja ekonomi


 


Abstract


The purpose of this study is to examine the effect of environmental performance and environmental disclosure on economic performance with firm size as a moderating variable. The population of this study is mining companies, basic and chemical industries, and consumer goods industries listed in Indonesia Stock Exchange in 2017-2019. The sample was selected using certain criteria (purposive sampling) and resulted in 16 sample companies with 48 units of analysis. The data analysis technique used descriptive statistical analysis and inferential statistics with the method of moderated regression analysis. The results of the research prove empirically that environmental performance and environmental disclosure have no effect on economic performance. In addition, firm size is able to moderate and strengthen the relationship between the effect of environmental performance and environmental disclosure on economic performance. The conclusion from the results of this study is that the high and low economic performance of a company is not influenced by environmental performance and environmental disclosures made by the company. The limitations of this study are that the year of the study was less recent, and the study only used two independent variables. Therefore, Suggestions for further researchers to add other variables that can have an influence on economic performance.


Keywords: Environmental Performance, Environmental Disclosure, Firm Size, Economic Performance

Keywords

Kinerja Lingkungan, Pengungkapan Lingkungan, Ukuran perusahaan, Kinerja ekonomi

Article Details

How to Cite
Sari, N., & Asrori, A. (2022). Pengaruh Kinerja Lingkungan dan Pengungkapan Lingkungan Terhadap Kinerja Ekonomi dengan Ukuran Perusahaan Sebagai Variabel Moderasi. Permana : Jurnal Perpajakan, Manajemen, Dan Akuntansi, 14(1), 125-139. https://doi.org/10.24905/permana.v14i1.205

References

  1. Achmad, T., & Rahmawati, A. (2012). Pengaruh Kinerja Lingkungan Terhadap Financial Corporate Performance Dengan Corporate Social Responsibility Disclosure Sebagai Variabel Intervening. Diponegoro Journal of Accounting, 1(2), 1–15.
  2. Ahmad, N. N. N., & Sulaiman, M. (2004). Environmental Disclosures in Malaysian Annual Reports: A Legitimacy Theory Perspective. International Journal of Commerce and Management, 14(1), 44–58. https://doi.org/10.1108/10569210480000173
  3. Akinlo, A. E. (2012). Firm Size-Profitability Nexus: Evidence from Panel Datafor Nigeria. Ekonomska Istrazivanja, 25(3), 706–721. https://doi.org/10.1080/1331677X.2012.11517530
  4. Aliyu, U. S. (2019). Board Characteristic and Corporate Environmental Reporting in Nigeria. Asian Journal of Accounting Research, 4(1), 2–17. https://doi.org/10.1108/ajar-09-2018-0030
  5. Amin, M. A. N. (2020). Apakah Stock Split Memberikan Keuntungan Tidak Normal? Permana: Jurnal Perpajakan, Manajemen, Dan Akuntansi, 12(1), 9–17. https://doi.org/https://doi.org/10.24905/permana.v12i1.90
  6. Amin, M. A. N. (2022). Analisis Potensi Abnormal Return Positif Terbesar Saham PT. Kalbe Farma Selama Pandemi Covid-19. Jurnal Valuasi: Jurnal Ilmiah Ilmu Manajemen Dan Kewirausahaan, 2(February 2021), 223–233. https://doi.org/https://doi.org/10.46306/vls.v2i1.93
  7. Amin, M. A. N., & Irawan, B. P. (2021). Apakah Buyback Stock dapat memberikan Keuntungan Tidak Normal saat Pandemi ? PERMANA, 13(1), 46–59. https://doi.org/https://doi.org/10.24905/permana.v13i1.159
  8. Amin, M. A. N., & Ramdhani, D. (2017). Analysis of Abnormal Return, Stock Return and Stock Liquidity Before And After Buyback Share: Case Study of Companies Listed In Indonesia Stock Exchange In Period of 2011-2015. Rjoas, 11(November), 312–323. https://doi.org/https://doi.org/10.18551/rjoas.2017-11.37
  9. Andayani, R. (2015). Hubungan Antara ISO 14001, Enviromental Performance dan Enviromental Disclosure Terhadap Economic Performance. Jurnal Akuntansi Dan Sistem Teknologi Informasi, 11(2), 186–193.
  10. Andriana, A. E., & Anisykurlillah, I. (2019). The Effects of Environmental Performance, Profit Margin, Firm Size, and Environmental Disclosure on Economic Performance. Accounting Analysis Journal, 8(2), 143–150. https://doi.org/10.15294/aaj.v8i2.28659
  11. Apip, M., Sukomo, & Faridah, E. (2020). Pengaruh Environmental Performance Dan Environmental Disclosure Terhadap Economic Performance. Jurnal Wawasan Dan Riset Akuntansi, 7(2), 62–77. https://doi.org/10.25105/jipak.v9i2.4530
  12. Brigham, E. F., & Houston, J. F. (2014). Dasar-Dasar Manajemen Keuangan (A. A. Yulianto (ed.); 11th ed.). Salemba Empat.
  13. Epstein, M. J., & Freedman, M. (1994). Social Disclosure and the Individual Investor. Accounting, Auditing & Accountability Journal, 7(4), 94–109. https://doi.org/10.1108/09513579410069867
  14. Ezeoha, A. E. (2008). Firm Size and Corporate Financial-Leverage Choice in a Developing Economy Evidence from Nigeria. The Journal of Risk Finance, 9(4), 351–364.
  15. Fernando, N., & Fachrurrozie, F. (2017). Analysis of Economic Performance of Manufacturing Companies in Indonesia. Jurnal Dinamika Akuntansi, 9(2), 132–142. https://doi.org/10.15294/jda.v9i2.8652
  16. Hidayah, R., & Subowo. (2018). Pengaruh Eco-Control dan Size Terhadap Economic Performance dengan Environmental Performance Sebagai Variabel Intervening. 1–21.
  17. INDONESIA, C. (2019). DKI Beri Sanksi Pabrik Kimia Pencemar Udara di Pulo Gadung. CNN Indonesia. Diakses pada tanggal 10 Juni 2021, dari https://www.cnnindonesia.com/nasional/20190808120506-20-419475/dki-beri-sanksi-pabrik-kimia-pencemar-udara-di-pulo-gadung
  18. Irfansyah, I., Ermaya, H. N. L., & Septyan, K. (2018). The Influence of Environmental Performance, Environmental Disclosure and Environmental Cost on Economic Performance. Economics & Accounting Journal, 1(2), 87. https://doi.org/10.32493/eaj.v1i2.y2018.p87-94
  19. John, A. O., & Adebayo, O. (2013). Effect of Firm Size on Profitability: Evidence From Nigerian Manufacturing Sector. Prime Journal of Business Administration and Management (BAM), 3(9), 1171–1175. https://doi.org/10.17261/pressacademia.2017.762
  20. Kartikasari, D., & Merianti, M. (2016). The Effect of Leverage and Firm Size to Profitability of Public Manufacturing Companies in Indonesia. International Journal of Economics and Financial Issues, 6(2), 409–413.
  21. Katadata.co.id. (2019). 11 Perusahaan Migas dan Tambang Terkena Sanksi Pencemaran Lingkungan. Katadata.Co.Id. Diakses pada tanggal 15 Juni 2021 https://katadata.co.id/arnold/berita/5e9a55526efa2/11-perusahaan-migas-dan-tambang-terkena-sanksi-pencemaran-lingkungan
  22. Menicucci, E., & Paolucci, G. (2016). The Determinants of Bank Profitability: Empirical Evidence From European Banking Sector. Journal of Financial Reporting and Accounting, 14(1), 86–115. https://doi.org/10.1108/jfra-05-2015-0060
  23. Rohmah, I. L., & Wahyudin, A. (2015). Pengaruh Environmental Performance Terhadap Economic Performance Dengan Environmental Disclosure Sebagai Variabel Intervening (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Pada Tahun 2010 – 2012). Accounting Analysis Journal, 4(1), 1–13. https://doi.org/10.15294/aaj.v4i1.7806
  24. Sutantoputra, A. W., Lindorff, M., & Prior Johnson, E. (2012). The Relationship Between Environmental Performance and Environmental Disclosure. Australasian Journal of Environmental Management, 19(1), 51–65. https://doi.org/10.1080/14486563.2011.646752
  25. Wahyudin, A., & Solikhah, B. (2017). Corporate Governance Implementation Rating in Indonesia and Its Effects on Financial Performance. The International Journal of Business in Society, 17(2), 250–265. https://doi.org/10.1108/CG-02-2016-0034
  26. Wahyuningrum, I. F. S., Putri, N., & Hidayah, R. (2020). Pengaruh Kinerja Keuangan dan Karakteristik Perusahaan terhadap Pengungkapan Lingkungan di Perusahaan yang terdaftar di Singapore Exchange. Jurnal Ilmu Lingkungan, 18(2), 417–423. https://doi.org/10.14710/jil.18.2.417-423