Depok, 7 – 9 November 2007
AUTHOR:
Luciana Spica Almilia
Dwi Wijayanto
ABSTRACT:
This research aims at providing empirical evidance on factors that affect Economic Performance. This study examines the impact of Environmental Performance, Environmental Disclosure and predertmined variable such as Unexpected Earnings, Pre-disclosure Environment, Growth Opportunities, Profit Margin, Environmental Concern, dan Public Visibility toward economic performance in the context of Jakarta Stock Exchange.
The samples of this research consist of 10 firms from 2002 to 2005. Multiple Regrresion is used to test the hypothesis. The result of this research that Environmental Performance, Environmental Disclosure and predertmined variable such as Unexpected Earnings, Predisclosure Environment, Growth Opportunities, Profit Margin, Environmental Concern, and Public Visibility are not significant variables determining economic performance. The other finding of this research that Environmental Disclosure is significant variable determining economic performance.
Keywords: environmental performance, environmental disclosure, economic performance, predetermined variable.
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