Nadhila, Annisa and Lindrianasari, Lindrianasari and Asmaranti, Yuztitya and Septiyanti, Ratna (2019) The Influence of Environmental Investment, the Type of Industry, and Government Ownership towards Environmental Performance. In: Contemporary Accounting Research: A Collection of Accounting Research Reports. Graha Ilmu, Yogyakarta, pp. 43-62. ISBN 978-623-228-061-8

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Abstract

This Research aims to examine environmental investment, the type of industry, and government ownership towards environmental performance. The method used to measure environmental investment is calculated by comparing the total of enbironmental assets owned by the company with the whole total assets. The type of kndustry is measured by using dummy variables which are classified into two types of industry, namely high-profile industry and low-profile industry. While, the ownership structure is measured by using the amount of government ownership which can be seen by comparing the total shares of government with the total outstanding shares, and envitonmental performance is measure by ISO 14001 international environmental certification. The sample was 350 firms as environmentally sensitive companies listed in Indonesian Stock Exchange during 2013-2017. The hypothesis testing by using logistic regression analysis using Eviews 10 application. The results show that environmental investment, the type of industry, and government ownership have a significant effect on environmental performance.

Item Type:	Book Section
Subjects:	H Social Sciences > HG Finance
Depositing User:	RATNA SEPTIYANTI
Date Deposited:	29 May 2020 01:43
Last Modified:	29 May 2020 01:43
URI:	http://repository.lppm.unila.ac.id/id/eprint/20938

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