Electronic Resource
Pengaruh pengungkapan akuntansi lingkungan dan return on asset terhadap return saham
ABSTRACT
Environmental changing, makes the companies not only have to improve their financial performance, but also how they increase their concerns for the environment. Mining companies, as industrial exploration of natural resources, of course, can cause long-term damage to the environment because of its business operations. This, should be considered not only by the companies, but also the shareholders. This research aims to examine the effect of environmental accounting disclosure and return on asset to stock return. The sample of 10 mining companies listed in Stock Exchange of Indonesia analyzed from 2008-2010 by using regression panel analysis. The result, partially, each variable environmental accounting disclosure and return on asset had no significant correlation to stock return. But simultaneously, the environmental accounting disclosure and return on asset had a significant correlation to stock return.
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