Indra Siswanto and Noorlailie Soewarno (2018) Patteren of Environmental Performance Relations, Environmental Disclosure, Firm Size, and Financial Performance of Proper-Member Companies Listed on Indonesia Stock Exchange. In: Proceedings of the Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study. Scitepress, Bali, pp. 504-514. ISBN 978-989-758-339-1

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Abstract

This research aims to determine the influence of environmental performance on financial performance with environmental disclosure as the intervening variable and firm size as the moderating variable. The sample consisted of 110 firm-year samples of PROPER-member companies listed on the Indonesia Stock Exchange. The data was analyzed using the structural equation modeling – partial least squared (SEM-PLS) method using WarpPLS 5.0. The results show that environmental performance has a significant positive effect on financial performance. In addition, environmental performance has a significant positive effect on environmental disclosure; however, environmental disclosure is not proven to have any positive effect on financial performance. Environmental disclosure is also not proven to act as a mediating variable on the relationship between environmental performance and financial performance. Meanwhile, this research shows that there is a statistically significant moderating effect of fir m size on the relationship between environmental performance and financial performance.

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