UKURAN PERUSAHAAN, JENIS INDUSTRI, KOMITE AUDIT INDEPENDEN, KINERJA LINGKUNGAN, DAN KINERJA KEUANGAN PERUSAHAAN

Abstract

The aims of this study are to obtain empirical evidence and analyze the factors that influence environmental performance such as Firm Size, Industry Profile, Independent Committee Audit and the consequence to financial performance. The population of this study are companies obtained PROPER and listed in Bursa Efek Indonesia (BEI) from 2009 - 2014. Total sample used in this study are 115 companies based on predetermined criteria (purposive sampling). Data was analyzed using descriptive statistical analysis, logistic regression, classic assumption test, simple regression analysis. Results of this analytical study indicate that are factors can influence environmental performance such as Firm Size, Industry Profile, Independent Committee Audit that positively affect to environmental performance. And then, the good environmental performance will increase financial performance.