Environmental Performance with Firm Size as an Intervening Variable
Environmental performance is significant in today's era. However, the high operational activity of the company has harmed the environment. This study examines the type of industry (TI) and the audit committee (AC) on environmental performance (EP). In addition, this paper uses firm size (FS) as...
| Main Authors: | , , , , , , |
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| Format: | Article |
| Language: | Indonesian |
| Published: |
Diponegoro University
2022-07-01
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| Series: | Jurnal Presipitasi |
| Subjects: | |
| Online Access: | https://ejournal.undip.ac.id/index.php/presipitasi/article/view/46683 |
| _version_ | 1797961575436386304 |
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| author | Retnoningrum Hidayah Indah Fajarini Sri Wahyuningrum Dhini Suryandari Trisni Suryarini Heri Yanto Rahayu Dinassari Rita Rahayu |
| author_facet | Retnoningrum Hidayah Indah Fajarini Sri Wahyuningrum Dhini Suryandari Trisni Suryarini Heri Yanto Rahayu Dinassari Rita Rahayu |
| author_sort | Retnoningrum Hidayah |
| collection | DOAJ |
| description | Environmental performance is significant in today's era. However, the high operational activity of the company has harmed the environment. This study examines the type of industry (TI) and the audit committee (AC) on environmental performance (EP). In addition, this paper uses firm size (FS) as an intervention. The research uses 198 units of analysis. The results show that the audit committee and firm size affected environmental performance. The type of industry and audit committee affect the firm size. Furthermore, firm size can mediate the relationship of the audit committee to environmental performance. However, the type of industry does not affect environmental performance. Therefore, firm size cannot mediate the relationship between the type of industry and environmental performance. Therefore, the company has to enhance the audit committee's role. Furthermore, the government should enforce regulations related to environmental performance, especially Law No. 32 of 2009 concerning the Protection and Management of the Environment, that all forms of environmental pollution carried out by individuals, corporations or officials can be subject to criminal sanctions. This study has limitations, only focusing on companies listed in the PROPER ranking. Future research could use all companies in many sectors for better interpretation. |
| first_indexed | 2024-04-11T01:01:07Z |
| format | Article |
| id | doaj.art-9ac027b9a8f94e92b13c6fa6b660bbb8 |
| institution | Directory Open Access Journal |
| issn | 1907-817X |
| language | Indonesian |
| last_indexed | 2024-04-11T01:01:07Z |
| publishDate | 2022-07-01 |
| publisher | Diponegoro University |
| record_format | Article |
| series | Jurnal Presipitasi |
| spelling | doaj.art-9ac027b9a8f94e92b13c6fa6b660bbb82023-01-04T16:25:39ZindDiponegoro UniversityJurnal Presipitasi1907-817X2022-07-0119236337210.14710/presipitasi.v19i2.363-37220755Environmental Performance with Firm Size as an Intervening VariableRetnoningrum Hidayah0Indah Fajarini Sri Wahyuningrum1Dhini Suryandari2Trisni Suryarini3Heri Yanto4Rahayu Dinassari5Rita Rahayu6Universitas Negeri Semarang, IndonesiaUniversitas Negeri Semarang, IndonesiaUniversitas Negeri Semarang, IndonesiaUniversitas Negeri Semarang, IndonesiaUniversitas Negeri Semarang, IndonesiaUniversitas Negeri Semarang, IndonesiaUniversitas Andalas, IndonesiaEnvironmental performance is significant in today's era. However, the high operational activity of the company has harmed the environment. This study examines the type of industry (TI) and the audit committee (AC) on environmental performance (EP). In addition, this paper uses firm size (FS) as an intervention. The research uses 198 units of analysis. The results show that the audit committee and firm size affected environmental performance. The type of industry and audit committee affect the firm size. Furthermore, firm size can mediate the relationship of the audit committee to environmental performance. However, the type of industry does not affect environmental performance. Therefore, firm size cannot mediate the relationship between the type of industry and environmental performance. Therefore, the company has to enhance the audit committee's role. Furthermore, the government should enforce regulations related to environmental performance, especially Law No. 32 of 2009 concerning the Protection and Management of the Environment, that all forms of environmental pollution carried out by individuals, corporations or officials can be subject to criminal sanctions. This study has limitations, only focusing on companies listed in the PROPER ranking. Future research could use all companies in many sectors for better interpretation.https://ejournal.undip.ac.id/index.php/presipitasi/article/view/46683audit committeefirm sizeenvironmental performancetype of industry |
| spellingShingle | Retnoningrum Hidayah Indah Fajarini Sri Wahyuningrum Dhini Suryandari Trisni Suryarini Heri Yanto Rahayu Dinassari Rita Rahayu Environmental Performance with Firm Size as an Intervening Variable Jurnal Presipitasi audit committee firm size environmental performance type of industry |
| title | Environmental Performance with Firm Size as an Intervening Variable |
| title_full | Environmental Performance with Firm Size as an Intervening Variable |
| title_fullStr | Environmental Performance with Firm Size as an Intervening Variable |
| title_full_unstemmed | Environmental Performance with Firm Size as an Intervening Variable |
| title_short | Environmental Performance with Firm Size as an Intervening Variable |
| title_sort | environmental performance with firm size as an intervening variable |
| topic | audit committee firm size environmental performance type of industry |
| url | https://ejournal.undip.ac.id/index.php/presipitasi/article/view/46683 |
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