Adiati Ameici, 1011031088 (2015) Pengaruh Environmental Performance dan Hard Environmental Disclosure Terhadap Return Saham. Fakultas Ekonomi dan Bisnis, Universitas Lampung.
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Abstrak (Berisi Bastraknya saja, Judul dan Nama Tidak Boleh di Masukan)
ABSTRAK PENGARUH ENVIRONMENTAL PERFORMANCE DAN HARD ENVIRONMENTAL DISCLOSURE TERHADAP RETURN SAHAM Oleh ADIATI AMEICI Penelitian ini bertujuan untuk menguji pengaruh environmental performance (kinerja lingkungan) dan hard environmental disclosure (pengungkapan lingkungan tegas) terhadap return saham. Variabel independen dalam penelitian ini adalah environmental performance yang diukur berdasarkan pada peringkat PROPER, dan hard environmental disclosure yang dinilai menggunakan Indeks Clarkson, et al. (2008). Variabel dependen dalam penelitian ini adalah return saham yang dicerminkan dengan cumulative abnormal return. Sampel yang dipilih dalam penelitian ini berjumlah 19 perusahaan dengan tahun pengamatan 2009-2013, sehingga total sampel yang diamati sejumlah 95. Data yang ada dianalisis menggunakan Statistical Package for Social Science (SPSS) dengan metode analisis regresi linear berganda. Hasil pengujian hipotesis menunjukkan bahwa environmental performance dan hard environmental disclosure berpengaruh positif terhadap return saham. Kata Kunci: Environmental Performance, Hard Environmental Disclosure, Return Saham. ABSTRACT THE EFFECT OF ENVIRONMENTAL PERFORMANCE AND HARD ENVIRONMENTAL DISCLOSURE ON STOCK RETURN By ADIATI AMEICI This study aimed to examine the effect of environmental performance and hard environmental disclosure on stock return. The independent variables in this research are environmental performance, measured based on PROPER ratings, and hard environmental disclosure is scored using an index developed by Clarkson, et al. (2008). The dependent variable in this research is stock return, reflected by cumulative abnormal return. Samples of 19 companies are chosen for each period during the year 2009-2013 to form a total of 95 observations. This research adopts multiple linear regression method using SPSS as an analytical tool. The results show that environmental performance and hard environmental disclosure positively affects stock return. Key Words: Environmental Performance, Hard Environmental Disclosure, Stock Return.
Jenis Karya Akhir: | Skripsi |
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Subyek: | |
Program Studi: | Fakultas Ekonomi dan Bisnis > Prodi S1-Akuntansi |
Pengguna Deposit: | 8864673 . Digilib |
Date Deposited: | 03 Mar 2015 06:35 |
Terakhir diubah: | 03 Mar 2015 06:35 |
URI: | http://digilib.unila.ac.id/id/eprint/7554 |
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