Relasi Sistem Manajemen Lingkungan ISO 14001 dan Kinerja Keuangan

Memed Sueb, Maria Nety Indramayu Keraf

Abstract

Penelitian ini bertujuan untuk memeriksa dan menganalisis efek dari implementasi sistem manajemen lingkungan (EMS) ISO 14001 terhadap kinerja keuangan perusahaan-perusahaan yang terdaftar di bursa efek indonesia hingga 2008. Elemen sistem manajemen lingkungan yang satu dengan lainnya mempunyai hubungan dan saling mempengaruhi. Elemen yang mempunyai hubungan paling kuat adalah penerapan dan operasi, dan pengkajian manajemen, sedangkan elemen yang mempunyai hubungan paling lemah adalah kebijakan lingkungan dan tindakan pemeriksaan dan perbaikan. Implementasi sistem manajemen lingkungan berpengaruh positip terhadap pencapaian kinerja keuangan pada perusahaan yang sudah memperoleh sertifikat ISO 14001 dan terdaftar di Bursa Efek Indonesia. Penerapan dan operasi merupakan salah satu elemen SML ISO 14001 yang sangat berpengaruh dalam pencapaian kinerja keuangan.  Penelitian ini dilakukan terhadap perusahaan yang listing di Bursa Efek Indonesia yang sudah mendapatkan sertifikasi ISO 14001. Lebih lanjut dapat dilakukan penilaian terhadap perusahaan yang belum menerima ISO 14001.  


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

EMS ISO 14001; SML ISO 14001; Financial performance

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