SUDRAJAT, FAJAR KURNIAWAN (2021) PENGARUH FIRM CHARACTERISTIC & AUDIT COMMITTEE TERHADAP ENVIRONMENTAL PERFORMANCE (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2017-2019). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to test empirically the influence of firm characteristic and audit committee on environmental performance. This analysis uses the independent firm characteristic variable with the profitability & leverage, and audit committee. The dependent variable is the environmental performance. The sample used in this study is a manufacturing company listed on the Indonesia Stock Exchange (BEI) in 2017-2019. The data used secondary data, specifically the company's annual report and the PROPER KLHK report which were sampled in the study. The number of samples used was 64 companies from a population of 182 companies, which is taken using purposive sampling method. Data collection techniques using archival or documentation techniques. The analysis technique used is multiple linear regression. The results of this study indicate that profitability and audit committee have a positive and significant effect on environmental performance, but leverage had negative and insignificant effect on environmental performance. Keyword : Environmental Performance, Firm Characteristic, Profitability, Leverage, Audit Committee, PROPER Penelitian ini bertujuan untuk menguji secara empiris pengaruh firm characteristic dan audit committee terhadap environmental performance. Analisis ini menggunakan variabel idependen firm characteristic yang di proksikan melalui profitabilitas & leverage, dan audit committee. Variabel dependennya yaitu environmental performance. Sampel yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2019. Data yang digunakan merupakan data sekunder yaitu laporan tahunan perusahaan dan laporan hasil PROPER KLHK yang dijadikan sampel dalam penelitian. Jumlah sampel yang digunakan sebanyak 64 perusahaan dari populasi yang berjumah 182 perusahaan, yang diambil dengan menggunakan metode purposive sampling. Teknik pengumpulan data dengan menggunakan teknik arsip atau dokumentasi. Adapun teknik analisis yang digunakan menggunakan regresi linier berganda. Hasil penelitian ini menunjukkan bahwa profitabilitas dan audit comitee berpengaruh positif dan signifikan terhadap environmental performance, sedangkan leverage berpengaruh negatif dan tidak signifikan terhadap environmental performance. Kata Kunci : Kinerja Lingkungan, Karakterisitk Perusahan, Profitabilitas, Leverage, Komite Audit, PROPER.
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