DOI: https://doi.org/10.14710/presipitasi.v19i2.363-372

Environmental Performance with Firm Size as an Intervening Variable

*Retnoningrum Hidayah scopus  -  Universitas Negeri Semarang, Indonesia
Indah Fajarini Sri Wahyuningrum  -  Universitas Negeri Semarang, Indonesia
Dhini Suryandari  -  Universitas Negeri Semarang, Indonesia
Trisni Suryarini  -  Universitas Negeri Semarang, Indonesia
Heri Yanto  -  Universitas Negeri Semarang, Indonesia
Rahayu Dinassari  -  Universitas Negeri Semarang, Indonesia
Rita Rahayu  -  Universitas Andalas, Indonesia

How to cite (IEEE): R. Hidayah et al., "Environmental Performance with Firm Size as an Intervening Variable," Jurnal Presipitasi : Media Komunikasi dan Pengembangan Teknik Lingkungan, vol. 19, no. 2, pp. 363-372, Jul. 2022. https://doi.org/10.14710/presipitasi.v19i2.363-372
Citation Format:
Abstract

Environmental performance is significant in today's era. However, the high operational activity of the company has harmed the environment. This study examines the type of industry (TI) and the audit committee (AC) on environmental performance (EP). In addition, this paper uses firm size (FS) as an intervention.  The research uses 198 units of analysis. The results show that the audit committee and firm size affected environmental performance. The type of industry and audit committee affect the firm size. Furthermore, firm size can mediate the relationship of the audit committee to environmental performance. However, the type of industry does not affect environmental performance. Therefore, firm size cannot mediate the relationship between the type of industry and environmental performance. Therefore, the company has to enhance the audit committee's role. Furthermore, the government should enforce regulations related to environmental performance, especially Law No. 32 of 2009 concerning the Protection and Management of the Environment, that all forms of environmental pollution carried out by individuals, corporations or officials can be subject to criminal sanctions. This study has limitations, only focusing on companies listed in the PROPER ranking. Future research could use all companies in many sectors for better interpretation. 

Fulltext View|Download
Keywords: Audit committee; firm size; environmental performance; type of industry

Article Metrics:

Article Info
Section: Original Research Article
Language : EN
Recent articles
Adsorption of Dyes Using Graphene Oxide-Based Nano-Adsorbent: A Review Constructed Wetlands for Treatment of Acid Mine Drainage: A Review Depth Profiles of Dissolved Oxygen (DO) and Hydrogen Sulfide (H2S) Concentration in a Tropical Freshwater Reservoir Effect of Fly Ash Variation and Heating Temperature on Physical Properties, Chemical Composition, Phase Structure, and Morphology in Making Red Brick Assessing Occupational Noise Exposure and Blood Pressure of Cabin Personnel of an Indonesian Diesel Train The Use of Qual2KW to Analyze the Concentration of pH, Nitrate, Phosphate, and Fecal Coliform on Water Quality: A Case Study of the Klampok River, Semarang Regency Improving Recycled Waste Management Performance in Ngaliyan District, Semarang City The Effects of Community Characteristics on Solid-Waste Generation and Management in the Village (A Case Study: Kurandak, North Sumatra) More recent articles
Most cited articles
FITOREMEDIASI PHOSPAT DENGAN PEMANFAATAN ENCENG GONDOK (EICHHORNIA CRASSIPES) (STUDI KASUS PADA LIMBAH CAIR INDUSTRI KECIL LAUNDRY) Simple Technology to Convert Coconut Shell Waste into Biochar; A Green Leap Towards Achieving Environmental Sustainability EVALUATION ON COMMUNITY BASED FOREST MANAGEMENT IMPLEMENTATION IN RANDUBLATUNG, BLORA KUALITAS UDARA DALAM RUANG DI DAERAH PARKIR BASEMENT DAN PARKIR UPPERGROUND (STUDI KASUS DI SUPERMARKET SEMARANG) EVALUASI PENGELOLAAN SAMPAH RUMAH SAKIT PUSAT ANGKATAN DARAT GATOT SOEBROTO More cited articles
  1. Ali, K., Amir, M., 2018. Impact of audit committee structure on firms’ value in pakistan: evidence from the cement sector. Journal of Corporate Governance Research 2 (1), 42
  2. Artiningsih, A., Zubair, H., Imran, A.M., Widodo, S., 2020. Distribution of manganese heavy metal (mn) in soil around of Antang Landfill, Makassar city, Indonesia. Conference on Global Issue for Infrastructure, Environment & Socio-economic Development (GIESED 2019) 473, 012088
  3. Awwad, M.S., Heyari, H.I., 2022. Predicting employee turnover using financial indicators in the pharmaceutical industry. Industrial and Commercial Training 54 (3), 476–496
  4. Balasubramanian, S., Shukla, V., Chanchaichujit, J., 2020. Firm size implications for environmental sustainability of supply chains: evidence from the UAE. Management of Environmental Quality 31 (5), 1375–1406
  5. Bashir, M., 2022. Corporate social responsibility and financial performance – the role of corporate reputation, advertising and competition. PSU Research Review 0 (0). 1–14
  6. Chariri, A., Januarti, I., Nur, E., Yuyetta, A., 2017. Firm characteristics, audit committee, and environmental performance: insights from indonesian companies. International Journal of Energy Economics and Policy 7 (6), 19–26
  7. Hardiyansah, M., Agustini, A.T., Purnamawati, I., 2021. The effect of carbon emission disclosure on firm value: environmental performance and industrial type. Journal of Asian Finance, Economics and Business 8 (1), 123–133
  8. Hidayah, R., Wahyuningrum, I.F.S., Nofriyanti, E., Kiswanto, Pamungkas, I.D., 2020. Corporate social responsibility disclosure in indonesia. international journal of innovation, Creativity and Change 11 (9), 527–542
  9. KLHK, 2021. Laporan Kinerja 2021: Menebalkan modal sosial, memperkuat kinerja positif pembangunan LHK. Jakarta
  10. Lee, Y.G., Lee, P.H., Choi, S.M., An, M.H., Jang, A.S., 2021. Effects of air pollutants on airway diseases. International Journal of Environmental Research and Public Health 18 (18), 1-17
  11. Liute, A., de Giacomo, M.R., 2022. The environmental performance of UK-based b corp companies: an analysis based on the triple bottom line approach. Business Strategy and the Environment 31 (3), 810–827
  12. Luciawati, E., Efendi, D., 2021. Pengaruh ukuran perusahaan, profitabilitas, leverage, dan likuiditas terhadap kinerja lingkungan. Jurnal Ilmu dan Riset Akuntansi 10 (5), 1–14
  13. Nguyen, L.T., Thanh, C. le, 2021. The influence of board characteristics on environmental performance: evidence from east asian manufacturing industries. International Journal of Emerging Markets
  14. Nkundabanyanga, S.K., Muramuzi, B., Alinda, K., 2021. Environmental management accounting, board role performance, company characteristics and environmental performance disclosure. Journal of Accounting and Organizational Change 17 (5), 633–659
  16. Samasta, A.S., Muharam, H., Haryanto, A.M., 2018. The effect of board of director, audit committee, institutional ownership to firm value, with firm size, financial leverage, and industrial sector as control variables (study on listed companies in indonesian stock exchange period 2011-2015). Jurnal Bisnis Strategi 27 (1), 53-62
  17. Schiessl, D., Korelo, J.C., Mussi Szabo Cherobim, A.P., 2022. Corporate social responsibility and the impact on economic value added: the role of environmental innovation. European Business Review 34 (3), 396–410
  18. Sukirman, Yaisah, U., Hidayah, R., Suryandari, D., Patrisia, D., 2021. Environmental disclosure on agricultural and mining sector. The International Conference on Environment, Sustainability Issues, and Community Development (INCRID 2021) 896, 012012
  19. Uche, E.P., Ndubuisi, A.N., Chinyere, J., 2019. Effect of firm characteristics on environmental performance of quoted industrial goods firms in nigeria. International Journal of Research in Business, Economics and Management 3 (6), 1–13
  20. Yoo, C., Yeon, J., Lee, S., 2022. Beyond “good company”: the mediating role of innovation in the corporate social responsibility and corporate firm performance relationship. International Journal of Contemporary Hospitality Management
  21. Yuyetta, E.N.A., Chariri, A., Januarti, I., 2017. Firm characteristics, audit committee, and environmental performance: insights from indonesian companies. International Journal of Energy Economics and Policy 7 (6), 19–26

Last update:

No citation recorded.

Last update: 2025-04-07 07:47:42

No citation recorded.