?url_ver=Z39.88-2004&rft_id=1811031011&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=ANALISIS+EFEKTIVITAS+DAN+EFISIENSI+PENGENDALIAN+LINGKUNGAN+TERHADAP+KINERJA+LINGKUNGAN+(Studi+Empiris+Pada+Perusahaan+Publik+Berbasis+Program+Penilaian+Kinerja+Perusahaan+dalam+Pengelolaan+Lingkungan+Hidup+%2F+PROPER+yang+Terdaftar+di+Bursa+Efek+Indonesia+Periode+2016-2022)&rft.creator=Amira%2C+Kutanti&rft.subject=330+Ekonomi&rft.subject=332+Ekonomi+keuangan&rft.description=Penelitian+ini+bertujuan+untuk+melihat+bagaimana+efektivitas+dan+efisiensi+pengendalian+lingkungan+terhadap+kinerja+lingkungan+pada+perusahaan+publik+di+Indonesia+dari+tahun+2016+hingga+2022.+Pendekatan+yang+digunakan+dalam+penelitian+ini+dengan+menggunakan+metode+deskriptif+komparatif+dan+kualitatif%2C+yaitu+pendekatan+yang+mendeskripsikan%2C+meneliti%2C+dan+menjelaskan+sesuatu+yang+dipelajari.+Populasi+pada+penelitian+ini+adalah+perusahaan+publik+yang+mengikuti+Program+Penilaian+Kinerja+Perusahaan+dalam+Pengelolaan+Lingkungan+Hidup+(PROPER)+dan+terdaftar+di+Bursa+Efek+Indonesia+periode+tahun+2016-2022.+Penentuan+sampel+menggunakan+metode+purposive+sampling%2C+sehingga+diperoleh+42+perusahaan+yang+memenuhi+kriteria+sampel+selama+7+tahun+(2016-2022).+Hasil+dari+penelitian+ini+menunjukkan+alokasi+biaya+lingkungan+yang+dilakukan+oleh+perusahaan+tidak+hanya+harus+efisien%2C+tetapi+juga+tetap+harus+memperhatikan+efektivitas+dari+pengeluaran+biaya+lingkungan+tersebut.+Dengan+demikian%2C+perusahaan+perlu+memperhatikan+ketepatan+dalam+mengalokasikan+biaya+lingkungannya%2C+sehingga+efisiensi+dan+efektivitas+pengendalian+biaya+lingkungan+yang+optimal+serta+tepat+sasaran+yaitu+dapat+tercapai+dana+perusahaan+dapat+meningkatkan+kinerja+lingkungan+sekaligus+kinerja+keuangannya.+%0D%0A%0D%0AKata+kunci+%3A+Efektivitas%2C+Efisiensi%2C+Biaya+Lingkungan%2C+Kinerja+Lingkungan%2C+PROPER.%0D%0A%0D%0AThis+study+aims+to+see+how+the+effectiveness+and+efficiency+of+environmental+control+on+environmental+performance+in+public+companies+in+Indonesia+from+2016+to+2022.+The+approach+used+in+this+research+is+to+use+comparative+descriptive+and+qualitative+methods%2C+namely+an+approach+that+describes%2C+examines%2C+and+explains+something+that+is+studied.+The+population+in+this+study+are+public+companies+that+participate+in+the+Company+Performance+Assessment+Program+in+Environmental+Management+(PROPER)+and+are+listed+on+the+Indonesia+Stock+Exchange+for+the+period+2016-2022.+Determination+of+the+sample+using+purposive+sampling+method%2C+so+that+42+companies+were+obtained+that+met+the+sample+criteria+for+7+years+(2016-2022).+The+results+of+this+study+indicate+that+the+allocation+of+environmental+costs+carried+out+by+companies+must+not+only+be+efficient%2C+but+also+must+still+pay+attention+to+the+effectiveness+of+the+environmental+cost+expenditure.+Thus%2C+companies+need+to+pay+attention+to+accuracy+in+allocating+their+environmental+costs%2C+so+that+the+efficiency+and+effectiveness+of+optimal+and+targeted+environmental+cost+control+can+be+achieved+and+the+company+can+improve+its+environmental+performance+as+well+as+its+financial+performance.%0D%0A+%0D%0AKeywords%3A+Effectiveness%2C+Efficiency%2C+Environmental+Costs%2C+Environmental+Performance%2C+PROPER%0D%0A&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS&rft.date=2024-01-15&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F78951%2F1%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F78951%2F2%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F78951%2F3%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=++Amira%2C+Kutanti++(2024)+ANALISIS+EFEKTIVITAS+DAN+EFISIENSI+PENGENDALIAN+LINGKUNGAN+TERHADAP+KINERJA+LINGKUNGAN+(Studi+Empiris+Pada+Perusahaan+Publik+Berbasis+Program+Penilaian+Kinerja+Perusahaan+dalam+Pengelolaan+Lingkungan+Hidup+%2F+PROPER+yang+Terdaftar+di+Bursa+Efek+Indonesia+Periode+2016-2022).++FAKULTAS+EKONOMI+DAN+BISNIS%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F78951%2F