PENGARUH ENVIRONMENTAL PERFORMANCE DAN ENVIRONMENTAL DISCLOSURE TERHADAP FINANCIAL PERFORMANCE (Studi empiris pada Perusahaan Pertambangan dan Perusahaan Pemegang HPH/HPHTI yang terdaftar di BEI dan mengikuti PROPER tahun 2013-2017)

PUSPITA, KURNIA WIDYA (2020) PENGARUH ENVIRONMENTAL PERFORMANCE DAN ENVIRONMENTAL DISCLOSURE TERHADAP FINANCIAL PERFORMANCE (Studi empiris pada Perusahaan Pertambangan dan Perusahaan Pemegang HPH/HPHTI yang terdaftar di BEI dan mengikuti PROPER tahun 2013-2017). S1-Sarjana thesis, Universitas Mercu Buana Jakarta.

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Abstract

The research is aiming to acknowledge the influence of Environmental Performance and Environmental disclosure to Financial Performance (Empirical study on Mining and HPH/HPHTI company period 2013-2017). Population in this research is Mining and HPH/HPHTI company period 2013-2017. Sample in this research as 11 companies, 4 is Mining Company and 7 HPH/HPHTI Company.The sampling used in research are purposive sampling methods. The collected data is then processed using the SPSS 25 software program. The analytical method used to test the effect of independent variables on the dependent variable is multiple linear regression analysis using SPSS 25 software. The result of research int indicate that (1) Environmental Performance significant effect on the Financial Performance (2) Environmental Disclosure is not significant effect on Financial Performance. Key words : Environmental Performance, Environmental Disclosure & Financial Performance Penelitian ini bertujuan untuk menguji pengaruh Environmental Performance dan Environmental Disclosure terhadap Financial Performance (Studi empiris pada perusahaan Pertambangan dan Perusahaan Pemegang HPH/HPHTI yang terdaftar di BEI dan mengikuti PROPER Tahun 2013-2017). Populasi dalam penelitian ini adalah perusahaan Pertambangan dan Perusahaan HPH/HPHTI yang terdaftar di BEI periode 2013-2017. Sampel dalam penelitian ini sebanyak 11 perusahaan yang memenuhi kriteria. 4 Perusahaan Pertambangan dan 7 Perusahaan HPH/HPHTI. Tehnik pengambilan sampel yang digunakan dalam penelitian ini adalah purposive sampling. Metode analisis yang digunakan untuk menguji pengaruh variabel independen terhadap variabel dependen adalah Analisis regresi linear berganda dengan menggunakan Software SPSS 25. Hasil penelitian ini menunjukan bahwa (1) Environmental Performance berpengaruh terhadap Financial Performance, sedangakan (2) Environmental Disclosure tidak berpengaruh terhadap Financial Performance. Kata kunci : Environmental Performance, Environmental Disclosure & Financial Performance

Item Type: Thesis (S1-Sarjana)
Call Number: SE/32/19/473
NIM: 43215110569
Uncontrolled Keywords: Environmental Performance, Environmental Disclosure & Financial Performance
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.452 Audit Reports/Laporan Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.453 Auditing of Computer-Processed Accounts/Mengaudit Laporan yang Diproses Komputer
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Virda Syifa
Date Deposited: 12 Mar 2020 07:38
Last Modified: 12 Mar 2020 07:38
URI: http://repository.mercubuana.ac.id/id/eprint/51298

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