Pattern of Environmental Performance Relations, Environmental Disclosure, Firm Size, and Financial Performance of Proper-Member Companies Listed on Indonesia Stock Exchange

Indra Siswanto, Noorlailie Soewarno

2018

Abstract

This research aims to determine the influence of environmental performance on financial performance with environmental disclosure as the intervening variable and firm size as the moderating variable. The sample consisted of 110 firm-year samples of PROPER-member companies listed on the Indonesia Stock Exchange. The data was analyzed using the structural equation modeling – partial least squared (SEM-PLS) method using WarpPLS 5.0. The results show that environmental performance has a significant positive effect on financial performance. In addition, environmental performance has a significant positive effect on environmental disclosure; however, environmental disclosure is not proven to have any positive effect on financial performance. Environmental disclosure is also not proven to act as a mediating variable on the relationship between environmental performance and financial performance. Meanwhile, this research shows that there is a statistically significant moderating effect of firm size on the relationship between environmental performance and financial performance.

Paper Citation

in Harvard Style

Siswanto I. and Soewarno N. (2018). Pattern of Environmental Performance Relations, Environmental Disclosure, Firm Size, and Financial Performance of Proper-Member Companies Listed on Indonesia Stock Exchange.In Proceedings of the Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study - Volume 1: JCAE Symposium, ISBN 978-989-758-339-1, pages 504-514. DOI: 10.5220/0007017505040514

in Bibtex Style

@conference{jcae symposium18,
author={Indra Siswanto and Noorlailie Soewarno},
title={Pattern of Environmental Performance Relations, Environmental Disclosure, Firm Size, and Financial Performance of Proper-Member Companies Listed on Indonesia Stock Exchange},
booktitle={Proceedings of the Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study - Volume 1: JCAE Symposium,},
year={2018},
pages={504-514},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0007017505040514},
isbn={978-989-758-339-1},
}

in EndNote Style

TY - CONF

JO - Proceedings of the Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study - Volume 1: JCAE Symposium,
TI - Pattern of Environmental Performance Relations, Environmental Disclosure, Firm Size, and Financial Performance of Proper-Member Companies Listed on Indonesia Stock Exchange
SN - 978-989-758-339-1
AU - Siswanto I.
AU - Soewarno N.
PY - 2018
SP - 504
EP - 514
DO - 10.5220/0007017505040514