ISSN: 2225-8329
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The purpose of this study was to determine the effect of environmental performance, Structure of Corporate Governance (institutional share ownership, and size of the audit committee) on the company's financial performance. Secondary data was collected in samples from companies listed in the PROPER listed on the Indonesian stock exchange period 2015 - 2017. Sampling in this study uses a purposive sampling method with the criteria as (1) listed on the Indonesia Stock Exchange in 2015-2017. (2) Publish audited financial statements for the period 2015-2017 in Rupiah. (3) Always has an advantage. (4) Entered in the PROPER list. The data needed in this study was taken from the 2015-2017 Indonesian Capital Market Directory (ICMD). Statistical tests were carried out by t test and multiple linear regression analysis, before this test the classical assumption test was carried out first. The results of the study show that: 1) Environmental performance proxied by ISO 14001 has a positive and not significant and PROPER has a negative and not significant effect on financial performance proxied by Total Asset Turn Over (TATO). 2) Institutional share ownership has a positive and significant effect on financial performance which is proxied by Total Asset Turn Over (TATO). 3) The Audit Committee has a positive and not significant effect on financial performance proxied by Total Asset Turn Over (TATO).
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To cite this article: Budiharjo, R. (2019). Effect Of Environmental Performance And Corporate Governance Structure On Financial Performance, International Journal of Academic Research in Accounting, Finance and Management Sciences 9 (2): 11-22.
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