Pranajaya, Stella Sudianti and Rahardja, Liana (2017) The Relationship Between Environmental Performance Towards Financial Performance. Bachelor thesis, Swiss German University.
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Abstract
Nowadays, due to the rapidly economic growth, globalization and internationalization, enterprises neglect the environment and natural resources. One of the problems that arise from this event is the higher the growth of an industry, the higher the planet suffers. This statement is founded in some previous research that industries are often unconcern to bad impact that might be effect the environment for the sake of their operation. Some companies show their awareness towards preservation of the nature. For instance, some of them are implementing the 3R concept (Reduce, Reuse, Recycle). This research was intended to examine whether the increasing volume of B3 waste, energy, water and CO2 will influence the company’s profitability. The analysis was involving some companies that disclosed their environmental performance publicly and examine their B3 waste, energy, water and CO2 to the company’s EBIT as the indicator of their financial performance. It is found that there is a negative and positive relationship as well as significant and not significant relationship between total B3 waste, energy, water and CO2 to the firm’s EBIT. In this research discovered an inconsistency of reporting the environmental issue, especially in Indonesia.
Item Type: | Thesis (Bachelor) |
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Uncontrolled Keywords: | B3 waste; energy; water; CO2; EBIT |
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance T Technology > TD Environmental technology. Sanitary engineering |
Divisions: | Faculty of Business Administration and Communication > Department of Accounting |
Depositing User: | Astuti Kusumaningrum |
Date Deposited: | 09 May 2020 02:53 |
Last Modified: | 09 May 2020 02:53 |
URI: | http://repository.sgu.ac.id/id/eprint/129 |
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