PENGARUH PENGUNGKAPAN AKUNTANSI LINGKUNGAN DAN BIAYA LINGKUNGAN TERHADAP KINERJA LINGKUNGAN PADA PERUSAHAAN TEKSTIL YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016 - 2018
- Jurnal Nasional Terakreditasi
- Novie Susanti Soseno, Mochamad Romdhon dan Syarah Rochmatunisa
- Jurnal Al-Iqtishad Edisi 16 Volume 2 Tahun 2020
Abstrak
This study aims to determine the impact of environmental accounting disclosures on environmental performance and to determine the impact of environmental costs on environmental performance in textile companies listed on the Indonesia Stock Exchange. The research method used is descriptive analysis method. This study uses secondary data from the annual reports of textile companies for the period 2016-2018. The research sample was selected by purposive sampling method and obtained 3 companies that meet the criteria. The results of this study indicate that environmental accounting disclosure has an impact on environmental performance, if the environmental accounting disclosure is high, the PROPER rating will also increase and vice versa if the environmental accounting disclosure is low, the PROPER rating will decrease and environmental costs will have an impact on environmental performance at PT. Sri Rejeki Isman Tbk, while for PT. Indorama Synthetic Tbk and PT. Trisula Internasional Tbk environmental costs have no impact on environmental performance, although increased environmental costs do not change the PROPER rating for the better.
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