The Effect of Environmental Performance and Environmental Disclosure on Return on Asset in Food and Beverage Companies on the Indonesia Stock Exchange in 2019–2021

Erinda Aprilia ; Noviana Ramadhani ; Vika Triya Wahyuni ; Maria Yovita R. Pandin
JURNAL RISET AKUNTANSI 📅 2023 Vol 1, No 3 🔗 DOI: 10.54066/jura-itb.v1i3.399
Abstract
The goal of this study was to determine whether environmental performance and environmental disclosure have an impact on the return on assets of the food and beverage industry. The three parameters we took into consideration for this study were return on assets (ROA), environmental performance (EP), and environmental disclosure (ED). The food and beverage companies listed on the Indonesia Stock Exchange in 2019–2021 make up the study's population. Five samples of businesses are chosen using the intentional sampling approach and certain criteria and attributes. Using the hypothesis t test and the hypothesis F test to test hypotheses Analyze data using IBM SPSS Statistics 22. The findings of the hypothesis t test indicated that the relevance of the ROA is not significantly impacted by environmental performance. According to the results of the hypothesis t test, the relevance score of (0.92) ˃  0.05 for the ROA is not substantially impacted by environmental performance. However, environmental disclosure significantly affects ROA, with a significance value of  (0.002) ˂ 0.05. The results of the hypothesis F test revealed that environmental performance and environmental disclosure have a significant impact on ROA, with a significance value of (0.92) ˃ 0.05.
Keywords
Return On Assets; Environmental Transparency; And Environmental Performance
How to Cite

Erinda Aprilia, et al. (2023). The Effect of Environmental Performance and Environmental Disclosure on Return on Asset in Food and Beverage Companies on the Indonesia Stock Exchange in 2019–2021. JURNAL RISET AKUNTANSI, 1(3). https://doi.org/10.54066/jura-itb.v1i3.399

Erinda Aprilia; Noviana Ramadhani; Vika Triya Wahyuni; Maria Yovita R. Pandin, "The Effect of Environmental Performance and Environmental Disclosure on Return on Asset in Food and Beverage Companies on the Indonesia Stock Exchange in 2019–2021," JURNAL RISET AKUNTANSI, vol. 1, no. 3, 2023.

Erinda Aprilia; Noviana Ramadhani; Vika Triya Wahyuni; Maria Yovita R. Pandin. "The Effect of Environmental Performance and Environmental Disclosure on Return on Asset in Food and Beverage Companies on the Indonesia Stock Exchange in 2019–2021." JURNAL RISET AKUNTANSI, vol. 1, no. 3, 2023.

Erinda Aprilia; Noviana Ramadhani; Vika Triya Wahyuni; Maria Yovita R. Pandin. "The Effect of Environmental Performance and Environmental Disclosure on Return on Asset in Food and Beverage Companies on the Indonesia Stock Exchange in 2019–2021." JURNAL RISET AKUNTANSI 1, no. 3 (2023).

Erinda Aprilia, et al. (2023) 'The Effect of Environmental Performance and Environmental Disclosure on Return on Asset in Food and Beverage Companies on the Indonesia Stock Exchange in 2019–2021', JURNAL RISET AKUNTANSI, 1(3). doi: 10.54066/jura-itb.v1i3.399.

Erinda Aprilia; Noviana Ramadhani; Vika Triya Wahyuni; Maria Yovita R. Pandin. The Effect of Environmental Performance and Environmental Disclosure on Return on Asset in Food and Beverage Companies on the Indonesia Stock Exchange in 2019–2021. JURNAL RISET AKUNTANSI. 2023;1(3).

Artikel Terkait

Triple Bottom Line Insights: Corporate Social Responsibility as a Moderator Between Green Accounting and Firm Value

Edi Triwibowo; Wisnu Setyawan; Dian Sulistyorini Wulandari

Exploring the Pathways: Good Corporate Governance, Intellectual Capital, and Financial Distress

Benny Oktaviano; Edi Triwibowo; Sindik Widati

Can Green Practices Reduce Tax Avoidance? Linking Environmental Performance and Sustainability

Dian Sulistyorini Wulandari; Vista Yulianti; Wisnu Setyawan

Corporate Responsibility and Earnings Management: Does Firm Size Act as a Mediator

Agus Fuadi; Vista Yulianti; Ahmad Bukhori Muslim

Tax Minimization sebagai Pemoderasi pada Pengaruh Exchange rate terhadap Transfer pricing

Sofyan Hadi Febrianto; Eni Srihastuti; Dewi Wungkus Antasari

Pendekatan VECM : Kemiskinan di Kabupaten Mandailing Natal

Amnah Faridah Hasibuan; Khairina Tambunan; Imsar Imsar
Tren Sitasi Jurnal