Relasi Sistem Manajemen Lingkungan ISO 14001 dan Kinerja Keuangan
(1) Jl. Dipati Ukur No.35, Bandung 40132
(2) Jl. Dipati Ukur No.35, Bandung 40132
Abstract
This study aims to examine and to analyze the effect of Environmental Management System (EMS) ISO 14001 implementation toward the financial performance of companies which is listed on the Indonesia Stock Exchange until 2008. The Elements of environmental management system which has a relationship with each other and influence each other. The implementation and operation has the strongest relationship toward management assessment,while environmental policy and measures inspection has the weakest relationship toward repair. EMS ISO 14001 implementation has positive effects on financial performance that have registered at the Indonesia Stock Exchange. Implementation and operation is one of the elements of EMS ISO 14001 which are very influential in the achievement of financial performance. The research was conducted on the company’s listing who have received ISO 14001 certification on the Indonesia Stock Exchange. Therefore, it needs to be examined against companies which have not received ISO 14001
Keywords
Full Text:
PDFReferences
Almilia, L. S & Wijayanto, D. 2007. Pengaruh Environmental Performance dan Environmental Disclosure Terhadap Economic Performance. Proceedings The 1st Accounting Conference Depok, 7-9 November 2007.
Atantya. 2005. Analisis Biaya Manfaat Implementasi Standard Internasional dalam Menyongsong Fajar 2006. Jurnal Usahawan. No. 12, Tahun. XXXIV.
Badan Standarisasi Nasional. 2011. Penerapan ISO 14001. Edisi Revisi. Jakarta.
Bansal, P & Hunter, T. 2003. Strategic Explanations for the Early Adoption of ISO 14001. Journal of Business Ethics. Vol. 46, No. 3, pp: 289-299.
Clements, R. B. 1996. Complete Guide to ISO 14000. Upper Saddle River, NJ: Prantice Hall.
Emmanuel, A. 2000. Corporate Social Responsibility Disclosure, Corporate Financial and Social Performance: An Empirical Analysis. Unpublished Dessertation. Chicago: Nova Southeastern University.
Haslinda, A & Fuong, C. C. 2010. The Implementation of ISO 14001 Environmental Management System in Manufacturing Firms in Malaysia. Asian Social Science. Vol. 6, No. 3, pp: 100-107.
Ikatan Akuntan Indonesia (IAI). 2007. Standar Akuntansi Keuangan. Jakarta: Salemba Empat.
Lawrence, A. T., Weber, J & Post, J. E. 2005. Business and Society Stakeholders, Ethics, Public Policy, Singapore: McGraw Hill, International edition.
Nishitani, K. 2009. An Empirical Study Of The Initial Adoption Of ISO 14001 In Japanese Manufacturing Firms. Ecolgical Economics. Vol. 68, No. 3, pp: 669-679.
Ratnasingam, J., Wagner, K & Albakashi, S. R. 2009. The Impact of ISO 14001 on Production Management Practise: A Survey of Malaysian Wooden Furniture Manufacturers. Journal of Applied Sciences.Vol. 9, No. 22, pp: 4081-4085.
Sawir, A. 2005. Analisis Kinerja Keuangan dan Perencanaan Keuangan Perusahaan. Edisi Pertama. Jakarta: PT Gramedia Pustaka Utama.
Schaltegger, S & Synnestvedt, T. 2002. The Link Between `Green’ And Economic Success: Environmental Management As The Crucial Trigger Between Environmental And Economic Performance. Journal of Environmental Management. Vol. 65, No. 4, pp: 339-346.
Shen, J. Y & Xin, X. D. 2011. What Determines Chinese Firms’ Decision on Implementing Voluntary Environmental Schemes?. Journal of Service Science and Management. Vol. 4, No. 3, pp: 380-390.
Sarumpaet, S. 2005. The Relationship Between Environmental Performance And Financial Performance Of Indonesian Companies. Jurnal Akuntansi & Keuangan. Vol. 7, No. 2, pp: 89- 98.
Refbacks
- There are currently no refbacks.