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Environmental Performance Analysis on Mining and Agricultural Company Listed in Indonesia Shariah Share Index (ISSI) for Year 2011-2016


DwiSwasana Ramadhan,Mohammad Nasih,Sri Iswati,
Abstract

This study has performed an analysis on mining and agricultural companies listed in the Indonesia Shariah Share Index (ISSI) in disclosing greenhouse gas emissions and environmental performance. In addition, this work has examined the effect of company performance, company size, type of industry, and profitability on disclosure of greenhouse gas emission and environmental performance. Disclosures of greenhouse gas emissions and environmental performance are the two dependent variables, while the independent variables consisted of company performance, company size, industry type, and profitability. The sample of this work was mining and agricultural company listed in ISSI from the year 2011-2016. The number of samples in this work was 225 samples. The analysis technique used in this work is multinomial logistic regression analysis and logistic regression analysis. The results of this study indicate that company performance, company size, industry type, and profitability have a significant effect on the disclosure of greenhouse gas emissions. In addition, the company performance, company size, and type of company have a significant effect on environmental performance. However, profitability showed no significant effect on environmental performance.

Volume 11 | 05-Special Issue

Pages: 1264-1269