An Analysis on the Effect of Environmental Performance and the Implementation of Environmental Management System (ISO 14001) on the Issuer Financial Performance

被引：0

作者：

Muda, Iskandar ^{[1
]}

Wahyuni, Elisa ^{[1
]}

机构：

[1] Univ Sumatera Utara, Jl Prof TM Hanafiah 12 USU Campus, Medan 20155, North Sumatera, Indonesia

来源：

QUALITY-ACCESS TO SUCCESS | 2019年 / 20卷 / 168期

关键词：

standardization; earning per share; environmental performance; PROPER; ISO; 14001; financial performance; SOCIAL-RESPONSIBILITY; EMPIRICAL-EVIDENCE; ECO-MANAGEMENT; CERTIFICATION; IMPACT; BENEFITS; ADOPTION; COMMITMENT; DISCLOSURE; STANDARDS;

D O I：

暂无

中图分类号：

C93 [管理学];

学科分类号：

12 ; 1201 ; 1202 ; 120202 ;

摘要：

This study aims to examine and analyze the impact of Environmental Performance as measured by the result of PROPER (Pollution Control Evaluation and Rating) assessment and the implementation of ISO 14001 environmental management system (EMS) to the financial performance, based on the value of Earning Per Share in manufacturing companies which are listed in Indonesia Stock Exchange and being PROPER participants from 2012 to 2016. The results of this study indicated that simultaneously environmental performance and the Implementation of Environmental Management System (ISO 14001) has no significant effect on the financial performance. The Environment Performance partially has significant effect on the financial performance while the Implementation of Environmental Management System (ISO 14001) partially has no significant effect on the financial performance.

引用

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页码：113 / 117

页数：5

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