PENGARUH SERTIFIKASI SISTEM MANAJEMEN LINGKUNGAN ISO 14001 PADA KINERJA PERUSAHAAN

Zeffa Aprilasani, Chairil Abdini Abidin Said, Tri Edhi Budhi Soesilo, Adis Imam Munandar

Abstract


Abstract. Various studies revealed that ISO 14001 is an integrated environmental
management system which are considered to be capable for improving firms‟
environmental and financial performance. This study aims to analyze the effect of ISO
14001 Environmental Management System certification on firm‟s environmental and
financial performance. The samples of the research were ISO 14001 certified firms
which listed in Indonesia Stock Exchange. Yearly data were collected for the period of
2007-2015. The research employed multivariate data panel regression as the main
method. The results showed there is no impact from ISO 14001 certification towards
environmental performace and no solid evidence that ISO 14001 has an effect on the
financial performance. In addition, there is an indication that older firms (over 30 years
old) tend to pursue ISO 14001 certification based on firm‟s characteristics in the
samples.


Keywords


ISO 14001, Environmental Management System, Data Panel, Financial Performance, Indonesian Stock Exchange

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