Maris, Ayu and Lindrianasari, Lindrianasari and Gamayuni, Rindu Rika (2020) THE IMPACT OF ENVIRONMENTAL AND SOCIAL COSTS DISCLOSURE ON FINANCIAL PERFORMANCE MEDIATING BY. Polish Journal of Management Studies, 21 (2). pp. 74-84. ISSN 2081-7452 |


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The aim related to the article is to empirically investigate the effect of environmental cost disclosure and social cost disclosure on financial performance mediated by earning management. To achieve this purpose, a quantitative research method was employed using primary data sources and collected from the employees of international energy corporations. Then, the data were examined using smart Partial Least Squares (PLS). The study results revealed that the environmental and social costs disclosure significantly affected financial performance. This was in agreement with theories of instrumental stakeholders, legitimacy and agency. This means that more cost on environmental and social information disclosure can generate greater opportunities for corporations.

Item Type: Article
Subjects: H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis (FEB) > Prodi Akuntansi
Depositing User: Prof. Dr. Lindrianasari
Date Deposited: 29 May 2021 00:36
Last Modified: 29 May 2021 00:36

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