ENVIRONMENTAL PERFORMANCE ANALYSIS, ENVIRONMENTAL DISCLOSURE, COMPANY SIZE AND MANAGERIAL OWNERSHIP OF THE COMPANY'S FINANCIAL PERFORMANCE (Empirical Study of Manufacturing Companies Listed on the IDX for the 2019-2021 Period)

Authors

  • Vincentia Indah Puspita Sari Universitas Pignatelli Triputra Surakarta, Indonesia
  • Vitalis Ari Widiyaningsih Universitas Pignatelli Triputra Surakarta, Indonesia

DOI:

https://doi.org/10.29040/ijebar.v7i1.8116

Abstract

The company's performance, which can be measured by looking at the company's annual financial statements, seems to be a single aspect to see how good/bad a company's performance is. This phenomenon makes companies ignore other aspects/responsibilities that are very important. If the company is profitable then that is enough. Companies forget their responsibility towards the natural and social environment. Companies that should pay attention to aspects of the natural and social environment around them are now standing as companies that only aspire to profit. Writing this thesis wants to see that managerial ownership, environmental performance, environmental disclosure, and company size can be used to assess a company's performance. This study proves that environmental performance, company size, and managerial ownership have an effect on company performance, but environmental disclosure has no effect. This is because managers and investors ignore important aspects of the natural and social environment. Keywords: environmental performance, environmental disclosure, company financial performance, managerial ownership, and company size

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Published

2023-02-01

How to Cite

Puspita Sari, V. I., & Widiyaningsih, V. A. (2023). ENVIRONMENTAL PERFORMANCE ANALYSIS, ENVIRONMENTAL DISCLOSURE, COMPANY SIZE AND MANAGERIAL OWNERSHIP OF THE COMPANY’S FINANCIAL PERFORMANCE (Empirical Study of Manufacturing Companies Listed on the IDX for the 2019-2021 Period). International Journal of Economics, Business and Accounting Research (IJEBAR), 7(1). https://doi.org/10.29040/ijebar.v7i1.8116

Issue

Vol. 7 No. 1 (2023): IJEBAR, VOL. 07 ISSUE 01, MARCH 2023

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