PENGARUH KINERJA LINGKUNGAN, ISO 14001 DAN BIAYA LINGKUNGAN TERHADAP KINERJA KEUANGAN (Studi Empiris pada Perusahaan Pertambangan Sub Sektor Batubara yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2019)

MUSTAQIM, DARMAYANTO INDRA (2021) PENGARUH KINERJA LINGKUNGAN, ISO 14001 DAN BIAYA LINGKUNGAN TERHADAP KINERJA KEUANGAN (Studi Empiris pada Perusahaan Pertambangan Sub Sektor Batubara yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2019). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to examine the effect of Environmental Performance, ISO 14001 and Environmental Costs on the Financial Performance of Coal Companies listed on the Indonesia Stock Exchange in the period 2014 –2019. This study uses 54 data, for 6 years of observation. The sampling technique in this study was purposive sampling and the data analysis tool used in this study was multiple linear regression analysis. The results showed that environmental performance and ISO 14001 had no significant effect, while environmental costs had a significant positive effect on financial performance. Suggestion: Stakeholders should pay attention to the company's environmental management as one of the company's performance appraisals. Subsequent research is that new variables related to the environment such as CSR and SR reporting also enlarge the scope of the company under study. Keywords: Environmental Performance, ISO 14001, Environmental Cost, Financial Performance Penelitian ini bertujuan untuk menguji pengaruh Kineja Lingkungan, ISO 14001 dan Biaya Lingkungan terhadap Kinerja Keuangan perusahaan Batubara yang terdaftar di Bursa Efek Indonesia pada periode Tahun 2014 –2019.Penelitian ini menggunakan 54 data, selama 6 tahun pengamatan. Teknik pengambilan sampel dalam penelitiani ini adalah purposive sampling dan alat analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil penelitian menunjukan Kinerja Lingkungan dan ISO 14001 tidak berpengaruh secara signifikan sementara Biaya Lingkungan Berpengaruh positif signifikan terhadap Kinerja Keuangan. Saran: Stakeholders harus memperhatikan manajemen lingkungan perusahaan sebagai salah satu penilaian kinerja perusahaan. Penelitian selanjunya agar variable baru yang berhubungan dengan lingkungan hidup seperti CSR dan SR reporting dan juga memperbesar ruang lingkup di perusahaan yang diteliti. Kata Kunci: Kinerja Lingkungan, ISO 14001, Biaya Lingkungan, Kinerja Keuangan

Item Type: Thesis (S1)
NIM/NIDN Creators: 43218120136
Uncontrolled Keywords: Kinerja Lingkungan, ISO 14001, Biaya Lingkungan, Kinerja Keuangan
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 360 Social Problems and Services/Permasalahan dan Kesejahteraan Sosial > 363 Other Social Problems and Services/Masalah dan Layanan Sosial Lainnya > 363.7 Enviromental Problems/Permasalahan Lingkungan
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
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.8 Accounting for Enterprises Enganged in Specific Kinds of Activities/Akuntansi Usaha yang Bergerak dalam Jenis Kegiatan Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.2 Plant Management/Manajemen Pabrik
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.5 Management of Production/Manajemen Produksi
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: ADELINA HASNA SETIAWATI
Date Deposited: 26 Jul 2023 07:55
Last Modified: 26 Jul 2023 08:15
URI: http://repository.mercubuana.ac.id/id/eprint/79651

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