Sarumpaet, Susi (2018) The effect of Environmental Management Systems and Internationalization on Financial Performance: Evidence from Indonesian Companies. In: 7th Italian Conference on Social and Environmental Accounting Research “Accounting, Accountability and Society”, 20th and 21st September 2018, Urbino, Italy. (Unpublished)

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Abstract

This paper presents one of the first studies on the relationship between corporate environmental performance, internationalization and financial performance in Indonesia. The environmental management systems is measured by ISO 14001 certification, while internationalization is measured by level of export and the financial performance is measured by percentage of export return on assets (ROA). Three control variables are also included in this analysis, namely: firm size, industry sectors, and stock listing. The sample were taken from 252 companies in government rating, 266 in Indonesian National Database of ISO 14001 certification, and 1000 Major Non-financial Indonesian companies, resulted in 87 usable companies. We found that while financial performance is not significantly associated with environmental management systems, company size, stock exchange listing and ISO 14001 are.

Item Type: Conference or Workshop Item (Paper)
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Depositing User: Susi Sarumpaet
Date Deposited: 18 Oct 2019 03:13
Last Modified: 18 Oct 2019 03:13
URI: http://repository.lppm.unila.ac.id/id/eprint/14417

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