Financial Performance: Evidence on Environmental Disclosure, IT Adoption, and Corporate Governance

Ida Nur Aeni (), Anna Kania Widiatmi, Ahmad Nurkhin, Alfiyani Nur Hidayanti and Septia Amanda
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Ida Nur Aeni: Universitas Negeri Semarang, Department of Accounting Education
Anna Kania Widiatmi: Universitas Negeri Semarang, Department of Accounting Education
Ahmad Nurkhin: Universitas Negeri Semarang, Department of Accounting Education
Alfiyani Nur Hidayanti: Universitas Muria Kudus, Department of Accounting
Septia Amanda: Universitas Negeri Semarang, Department of Accounting Education

A chapter in Proceedings of the International conference of Economics Business and Economics Education Science (ICE-BEES-24), 2024, pp 321-337 from Springer

Abstract: Abstract Global warming and climate change have been the most challenging environmental problem the world is facing. This problem will affect the future of this planet which can be seen from different stances. The public concern over the problems caused by climate change has led to the emergence of new environmental regulations. Motivated by the opportunity environmental accounting could achieve the sustainable growth and development, the present study aims to investigate the existences of the environmental disclosure, IT adoption, good governance, and financial performance from 2018-2022. A sample of 31 State-Owned Enterprises companies listed on the IDX enlisted in Indonesian’s capital market was considered for relevant data collection. Secondary data sources were used for data accumulation and the data analysis method is multiple regression analysis. The results revealed that corporate governance positively affects financial performance. However there is no evidence to suggest that environmental disclosure affects financial performance. Meanwhile, IT adoption decreases the financial performance. According to the results, practical implications were discussed and future research directions were noted.

Keywords: Corporate Governance; Environmental Disclosure; Financial Performance; IT Adoption (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-522-5_27

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DOI: 10.2991/978-94-6463-522-5_27

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