Effect of Environmental Performance and Environmental Costs on Financial Performance With CSR Disclosure As Intervening Variables

Authors

  • Cindy Pratama Derila a:1:{s:5:"en_US";s:18:"Lampung University";}
  • Einde Evana University of Lampung, Gedong Meneng, Bandar Lampung, Indonesia
  • Fajar Gustiawaty Dewi University of Lampung, Gedong Meneng, Bandar Lampung, Indonesia

DOI:

https://doi.org/10.31686/ijier.vol8.iss1.2054

Keywords:

environmental performance, environmental costs, CSR and financial performance

Abstract

This research is a conceptual paper that aims to determine the effect of researchers will examine the effect of Environmental Performance and Environmental Costs on Financial Performance with CSR as an Intervening variable on mining companies listed on the Exchange Indonesian Securities and participated in the 2015-2018 PROPER. This research is expected to be used as a material consideration in making policies concerning environmental performance and as a tool to measure financial performance for the progress of the company. In addition to being taken into consideration, researchers hope that this research can be used to help in making investment decisions in the company as an evaluation material.

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Author Biographies

  • Einde Evana, University of Lampung, Gedong Meneng, Bandar Lampung, Indonesia

    Faculty of Economics and Business

  • Fajar Gustiawaty Dewi, University of Lampung, Gedong Meneng, Bandar Lampung, Indonesia

    Faculty of Economics and Business

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Published

2020-01-01

How to Cite

Derila, C. P., Evana, E. ., & Dewi, F. G. . (2020). Effect of Environmental Performance and Environmental Costs on Financial Performance With CSR Disclosure As Intervening Variables. International Journal for Innovation Education and Research, 8(1), 37-43. https://doi.org/10.31686/ijier.vol8.iss1.2054