PENGARUH KINERJA LINGKUNGAN, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP CARBON EMISSIONS DISCLOSURE (Study Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Priode 2015- 2017)

ISMAWATI, ISMAWATI (2020) PENGARUH KINERJA LINGKUNGAN, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP CARBON EMISSIONS DISCLOSURE (Study Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Priode 2015- 2017). S1 thesis, Universitas Mercu Buana.

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Abstract

This study was conducted to analyze the effect of environmental performance, company size and profitability (using Proper, Size, and Roa) on Carbon Emissions Disclosure of Manufacturing Companies Listed on the Indonesia Stock Exchange in 2015 - 2017. This research uses the causal method. The research method uses purposive sampling with a total of 42 sample data from 14 basic chemical and industrial companies listed on the Indonesia stock exchange. Dependent and independent variables are measured by a ratio scale. Data Analysis uses Multiple Linear Regression through descriptive statistical tests, Classical Assumptions Test, Hypothesis Test. The results of this study indicate that the independent variable, company size, has a significant effect on carbon emissions disclosure, while the variable Environmental Performance and Profitability does not affect Carbon Emissions Disclosure. Keywords: Environmental Performance, Company Size, Profitability of Carbon Emissions Disclosure. Penelitian ini dilakukan untuk menganalisis pengaruh kinerja lingkungan, ukuran perusahaan dan profitabilitas (menggunakan Proper, Size, dan Roa) terhadap Pengungkapan Emisi Karbon. Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2015 - 2017. Penelitian ini menggunakan metode kausal. Metode penelitian menggunakan purposive sampling dengan jumlah sampel 42 data dari 14 perusahaan kimia dasar dan industri yang terdaftar di Bursa Efek Indonesia. Variabel dependen dan independen diukur dengan skala rasio. Analisis Data menggunakan Regresi Linier Berganda melalui uji statistik deskriptif, Uji Asumsi Klasik, Uji Hipotesis. Hasil penelitian ini menunjukkan bahwa variabel independen yaitu ukuran perrusahaan berpengaruh signifikan terhadap pengungkapan emisi karbon, sedangkan variabel Kinerja Lingkungan dan Profitabilitas tidak berpengaruh terhadap Pengungkapan Emisi Karbon. Kata Kunci: Kinerja Lingkungan, Ukuran Perusahaan, Profitabilitas Pengungkapan Emisi Karbon.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 20 214
NIM/NIDN Creators: 43215120138
Uncontrolled Keywords: Kinerja Lingkungan, Ukuran Perusahaan, Profitabilitas Pengungkapan Emisi Karbon.
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 > 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 > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 17 Feb 2022 09:57
Last Modified: 13 Jul 2022 02:18
URI: http://repository.mercubuana.ac.id/id/eprint/56329

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