PENGARUH PROFITABILITAS, LEVERAGE DAN LIPUTAN MEDIA TERHADAP ENVIRONMENTAL DISCLOSURE (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia Periode 2015-2017)

ANDRIANSYAH, ANDRIANSYAH (2020) PENGARUH PROFITABILITAS, LEVERAGE DAN LIPUTAN MEDIA TERHADAP ENVIRONMENTAL DISCLOSURE (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia Periode 2015-2017). S1-Sarjana thesis, Universitas Mercu Buana Jakarta.

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Abstract

Environmental problems are increasingly becoming a concern for the government, consumers and investors. When market sovereignty cannot be controlled by popular sovereignty, poverty will become increasingly widespread, because existing public policies do not take the side of the people's interests. With the company conveying its activities in financial reports related to the impact of the company's operations on the environment, nature and biodiversity to shareholders, the government and the community can lead to trust in the company's responsibility for the impact of the company's operations. This study aims to analyze the profitability, leverage and media coverage of environmental disclosure. The population of this research is the basic industrial and chemical manufacturing sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017, which amounted to 65 companies. Sampling is done using purposive sampling method and obtained as many as 62 companies. Data is analyzed by using Multiple Linear Regression. Whereas for data processing using the SPSS 22 program. Where environmental disclosure is measured using the Indonesian Environmental Reporting Index (IER) index by Suhardjanto, Tower and Brown (2007), profitability uses Return On Assets (ROA), leverage using Debt To Asset and Media Coverage uses online media on the basis of media coverage from companies. which is a sample of research related periods in the environment. The results showed that profitability had a significant effect on environmental disclosure, leverge had no effect on environmental disclosure and media coverage had a significant effect on environmental disclosure. This research is in line with the research conducted by Bunga Widia and Abdul Rahman (2014), Febri (2015), Arga Mustika Winarsih and Badingatus Solikhah (2016). Keyword: Profitabilitas, Leverage, Media Coverage, Environmental Disclosure Permasalahan lingkungan semakin menjadi perhatian baik oleh pemerintah, konsumen maupun investor. Ketika kedaulatan pasar tidak dapat dikontrol oleh kedaulatan rakyat secara baik maka kemiskinan akan semakin meluas, karena kebijakan publik yang ada tidak memihak pada kepentingan rakyat. Dengan perusahaan menyampaikan kegiatannya dalam laporan keuangan terkait dampak operasi perusahaan terhadap lingkungan, alam dan keanekaragaman hayati kepada pemilik saham, pemerintah dan masyarakat dapat menimbulkan kepercayaan akan tanggung jawab perusahaan terhadap dampak dari kegiatan operasi perusahaan. Penelitian ini bertujuan untuk menganalisis profitablitas, leverage dan liputan Media terhadap environmental disclosure. Populasi penelitian ini adalah perusahaan manufaktur sub sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2015-2017 yang berjumlah 65 perusahaan. Pengambilan sampel dilakukan dengan menggunakan metode purposive sampling dan diperoleh sebanyak 62 perusahaan. Data di analisa dengan menggunakan Regresi Linier Berganda. Sedangkan untuk olah data menggunakan program SPSS 22. Dimana environmental disclosure yang diukur menggunakan Indonesian Environmental Reporting Indexs (IER) indeks oleh Suhardjanto, Tower dan Brown (2007), profitabilitas menggunakan Return On Asset (ROA), leverage menggunakan Debt To Asset dan Liputan Media menggunakan media online atas dasar pemberitaan media dari perusahaan yang menjadi sample pada priode penelitian terkait lingkungan. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh signifikan terhadap environmental disclosure, leverge tidak berpengaruh terhadap environmental disclosure dan liputan media berpengaruh signifikan terhadap environmental disclosure. Penelitian ini sejalan dengan penelitian yang dilakukan oleh Bunga Widia dan Abdul Rahman (2014), Febri (2015), Arga Mustika Winarsih dan Badingatus Solikhah (2015). Kata kunci : Profitabilitas, Leverage, Liputan Media, Environmental Disclosure

Item Type: Thesis (S1-Sarjana)
NIM: 43215110082
Uncontrolled Keywords: Profitabilitas, Leverage, Liputan Media, Environmental Disclosure
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.1 Administration and Library Management/Administrasi dan Manajemen Perpustakaan > 025.11 Finance/Keuangan
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 > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
700 Arts/Seni, Seni Rupa, Kesenian > 720 Architecture/Arsitektur > 725 Public Structures Architecture/Arsitektur Struktur Umum > 725.2 Commercial and Communication Buildings/Arsitektur Gedung Perdagangan dan Komunikasi > 725.24 Financial Institutions/Lembaga Keuangan
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 09 Mar 2020 01:13
Last Modified: 09 Mar 2020 01:13
URI: http://repository.mercubuana.ac.id/id/eprint/54510

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