Determinants of environmental performance: Evidence from the agriculture industry in Indonesian Stock Exchange
Authors:
Open Access
- 1 November 2021
- conference paper
- Published by IOP Publishing in IOP Conference Series: Earth and Environmental Science
- Vol. 905 (1) , 012006
Abstract
This study aims to examine the determinants of environmental performance on the firms listed in the agriculture sector of the Indonesian Stock Exchange. The analysis technique uses multiple regressions to observe 67 firms listed on the Indonesian Stock Exchange in the agriculture sector during 2016 – 2019. Furthermore, the independent variables consist of return on equity (ROE), firm age, size, leverage, and audit firm; and the dependent is environmental performance. The result shows that return on equity negatively affects environmental performance while firm age, size, and leverage have a positive effect. Furthermore, audit firm does not affect environmental performance in Indonesian Agricultural Firms. Therefore, firms with higher age, bigger sizes, and leverage will likely increase environmental performance even though profitability has decreased. Several factors such as firm age, size, leverage, and profitability should be considered to analyze environmental performance.Keywords
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