Wardana, Hafin Jaya and Lindrianasari, Lindrianasari and KUSUMAWARDANI, NIKEN and Evana, Einde (2019) Pengakuan, Pengukuran Biaya Lingkungan dan Pengungkapan Lingkungan pada Kualitas Lingkungan. Working Paper. Graha Ilmu.

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Abstract

This study aims to emprically examine the effect of Environmental Costs and Environmental Disclosure on Environmental Quality (ISO 14001). This study uses independent variables namely Environmental Costs and Environmental Disclosures based on GRI G4. While the dependent variable in this study is Environmental Quality which is measured using ISO 14001 international environmental certification. The sample in this study is a manufacturing company listed on the Indonesia Stock Exchange in 2013-2017. This study has a sample of 154 companies for 2013-2017. The type of data used is secondary data. Data analysis using logistic regression analysis using SPSS 23 software application. The results of this study indicate that environmental costs do not have a significant effect on environmental quality, but still show a positive direction. While environmental disclosure has a significant effect on environmental quality. Keywords: Environmental Costs, Environmental Disclosure, Environmental Quality, ISO 14001.

Item Type:	Monograph (Working Paper)
Subjects:	A General Works > AI Indexes (General)
Divisions:	Fakultas Ekonomi dan Bisnis (FEB) > Prodi Akuntansi
Depositing User:	Niken Kusumawardani
Date Deposited:	21 Sep 2020 08:40
Last Modified:	21 Sep 2020 08:40
URI:	http://repository.lppm.unila.ac.id/id/eprint/23661

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