Pengaruh Envrironmental Performance dan Environmental Disclosure terhadap Economic Performance

Febi Saputra, 1011031047 (2016) Pengaruh Envrironmental Performance dan Environmental Disclosure terhadap Economic Performance. Fakultas Ekonomi dan Bisnis, Universitas Lampung.

[img]
Preview
Text
ABSTRAK (ABSTRACT).pdf

Download (11Kb) | Preview
[img] Text
SKRIPSI FULL.pdf
Restricted to Registered users only

Download (3162Kb)
[img]
Preview
Text
SKRIPSI TANPA BAB PEMBAHASAN.pdf

Download (2887Kb) | Preview

Abstrak

ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh environmental performance (kinerja lingkungan) dan environmental disclosure (pengungkapan lingkungan) terhadap economic performance yang diproksikan pada return saham. Variabel independen dalam penelitian ini adalah environmental performance yang diukur berdasarkan pada peringkat PROPER, dan environmental disclosure yang dinilai menggunakan Indeks Sembiring (2006). Variabel dependen dalam penelitian ini adalah return saham yang dicerminkan dengan cumulative abnormal return. Penelitian ini memakai variabel kontrol dimana variabel kontrolnya adalah leverage yang diproksikan pada debt equity ratio serta Ukuran Perusahaan. Sampel yang dipilih dalam penelitian ini berjumlah 10 perusahaan pertambangan dan industri kayu dan kertas dengan tahun pengamatan 2009-2013, sehingga total sampel yang diamati sejumlah 10. Data yang ada dianalisis menggunakan Statistical Package for Social Science (SPSS) dengan metode analisis regresi linear berganda. Hasil pengujian hipotesis menunjukkan bahwa environmental performance berpengaruh negatif terhadap economic performance dan environmental disclosure berpengaruh positif terhadap economic performance. Kata Kunci: environmental performance, environmental disclosure,economic performance ABSTRACT This study aimed to examine the effect of environmental performance and environmental disclosure on economic performance. The independent variables in this research are environmental performance, measured based on PROPER ratings, and environmental disclosure is scored using an index developed by Sembiring (2006). The dependent variable in this research is economic performance, reflected by cumulative abnormal return. This study has control variables are leverage, measured based on debt equity ratio and firm size. Samples of 10 mining, wood industries, and pulp paper companies are chosen for each period during the year 2009-2013 to form a total of 50 observations. This research adopts multiple linear regression method using SPSS as an analytical tool. The results show that environmental performance negatively affects economic performane and environmental disclosure positively affects economic performance. Key Words:environmental performance, hard environmental disclosure, economic performance.

Tipe Karya Ilmiah: Skripsi
Subyek: H Ilmu Sosial = Social Sciences > HB Economic Theory
Program Studi: Fakultas Ekonomi dan Bisnis > Prodi Akuntansi
Depositing User: 56708375 . Digilib
Date Deposited: 23 Jun 2016 03:47
Last Modified: 23 Jun 2016 03:47
URI: http://digilib.unila.ac.id/id/eprint/22769

Actions (login required)

View Item View Item