PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP ENVIRONMENTAL DISCLOSURE (Studi Lintas Negara Perusahaan Indonesia dan Malaysia Periode 2017)

UTAMI, SETIANI FIVTY (2019) PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP ENVIRONMENTAL DISCLOSURE (Studi Lintas Negara Perusahaan Indonesia dan Malaysia Periode 2017). S1 thesis, Universitas Mercu Buana.

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Abstract

Environmental disclosure is disclosure of information relating to the environment which is presented in the company’s annual report which includes the prevention or repair of environmental damage, and other disclosure related to the environment. This research is about the effect of company characteristics on environmental disclosure. The purpose of this study is to examine the effect of company characteristics with environmental disclosure. Company characteristics include profitability, company size, and leverage. The pupulation used in this study is companies in various sector other than banking which are listed on the Indonesia Stock Exchange (IDX) and Malaysia Stock Exchange (bursamalaysia) for 2017. The method used in selecting company samples is the purposive sampling method. The data analysis technique in this study uses the multiple regression analysis methode with SPSS Version 23 program. The sample in this study amounted to 44 companies, namely 27 Indonesian companies and 17 Malaysian companies, the result of this study are profitability and company size affect environmental disclosure while leverage does not affect environmental disclosure. Keywords: Profitability, Company size, Levergae, and Environmental Disclosure Environmental disclosure adalah pengungkapan informasi yang berkaitan dengan lingkungan yang di sajikan dalam laporan tahunan perusahaan yang meliputi pencegahan atau perbaikan terhadap kerusakan lingkungan, dan pengungkapan lain yang berhubungan dengan lingkungan hidup. Penelitian ini mengenai pengaruh karakteristik perusahaan terhadap Environmental disclosure Tujuan penelitian ini adalah untuk menguji pengaruh karakteristik perusahaan dengan environmental disclosure. Karakteristik perusahaan meliputi profitabilitas, ukuran perusahaan, dan leverage. Populasi yang digunakan dalam penelitian ini adalah perusahaan diberbagai sektor selain perbankan yang terdaftar di Bursa Efek Indonesia (IDX) dan Bursa Efek Malaysia (bursamalaysia) periode 2017. Metode yang digunakan dalam pemilihan sampel perusahaan yaitu metode purposive sampling. Teknik analisis data dalam penelitian ini menggunakan metode analisi regresi berganda dengan program SPSS Versi 23. Sampel pada penelitian ini berjumlah 44 Perusahaan yaitu 27 perusahaan Indonesia dan 17 Perusahaan Malaysia, hasil dari penelitian ini yaitu profitabilitas dan ukuran perusahaan berpengaruh terhadap environmental disclosure sedangkan leverage tidak berpengaruh terhadap environmental disclosure. Katakunci: Profitabilitas, Ukuran Perusahaan, Leverage dan Environmental Disclosure

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 557
NIM/NIDN Creators: 43215120093
Uncontrolled Keywords: Profitabilitas, Ukuran Perusahaan, Leverage dan Environmental Disclosure
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 > 657.9 Accounting for Specific Kinds of Organizations/Akuntansi untuk Jenis Organisasi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.9 Accounting for Specific Kinds of Organizations/Akuntansi untuk Jenis Organisasi Tertentu > 657.95 Corporations/Perusahaan
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 22 Dec 2021 13:37
Last Modified: 25 May 2022 06:45
URI: http://repository.mercubuana.ac.id/id/eprint/52687

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