Does Eco-Efficiency Improve Financial Performance of Manufacturing Companies in Indonesia?

Meutia, Inten and Adam, Mohamad (2019) Does Eco-Efficiency Improve Financial Performance of Manufacturing Companies in Indonesia? Jurnal Dinamika Akuntansi and Bisnis, 6 (2). pp. 137-150. ISSN 23559462

Text Does Eco-Efficiency Improve Financial.pdf Download (543kB)

Abstract

This study aims to determine the impact of environmental performance proxied by eco-efficiency on the financial performance of manufacturing companies in Indonesia. İn this study, the multiple linear regression test was used to analyse the data. The sample of this study is manufacturing companies that listed at the Indonesia Stock Exchange from 2012 until 2016 with the total observation is 80 firm-years. The results of this study indicated that the average level of eco-efficiency osf the manufacturing companies is still relatively low (0.38). The environmental performance as measured by the eco-efficiency has a positive significant effect on the financial performance of the companies. Therefore, this study suggests that companies can improve their financial performance by enhancing their eco-efficiency level.

Item Type:	Article
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Dr Inten Meutia
Date Deposited:	17 Jul 2022 15:39
Last Modified:	17 Jul 2022 15:39
URI:	http://repository.unsri.ac.id/id/eprint/73805

Actions (login required)

View Item