PERAN MEKANISME GOOD CORPORATE GOVERNANCE DALAM HUBUNGAN KINERJA LINGKUNGAN DENGAN KINERJA KEUANGAN
Abstract
In determining the company existence can be measured by financial performance size whether it is accounting based or market based. Financial performance often affected by environmental performance. This study aimed to investigate the influence of Good Corporate Governance (GCG) mechanism in its relations with environmental performance (PROPER) and market based-financial performance on manufactured companies listed in BEI following PROPER ranked during the year of 2011-2013. The analysis methods of this research used multiple regression analysis with the Moderated Regression Analysis (MRA) and factor analysis. The result of this research shows that environmental performance doesn’t have significant influence on financial performance. While the analysis of moderating variable with interaction test shows that GCG is able to moderate relations between environmental performance and financial performance.
Keywords: environmental performance,financial performance and GCG







