PENGARUH KINERJA DAN PENGUNGKAPAN LINGKUNGAN TERHADAP PROFITABILITAS ( pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2017 )

SANTOS, IVONIA KUS LAY (2019) PENGARUH KINERJA DAN PENGUNGKAPAN LINGKUNGAN TERHADAP PROFITABILITAS ( pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2017 ). Other thesis, STIE MALANG KUCECWARA.

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2. Lembar pengesahan.pdf
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4. Riwayat hidup.pdf
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6. Abstrak.pdf
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7. Kata pengantar.pdf
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8. Daftar isi.pdf
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9. Daftar tabel.pdf
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11. Bab I Pendahuluan.pdf
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12. Bab II Tinjauan pustaka.pdf
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13. Bab III Metode Penelitian.pdf
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14. Bab IV Hasil penelitian dan pembahasan.pdf
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Abstract

vii ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh kinerja lingkungan dan pengungkapan lingkungan terhadap profitabilitas. Jumlah sampel dalam penelitian ini adalah 7 perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2013-2017, dengan menggunakan metode purposive sampling. Metode pengumpulan data menggunakan studi kepustakaan. Metode penelitian yang digunakan adalah analisis regresi linear berganda. Hasil pengujian membuktikan bahwa kinerja lingkungan yang diukur dengan ISO 14001 berpengaruh positif signifikan terhadap profitabilitas yang diproksikan dengan return on assets (ROA) dan pengungkapan lingkungan yang diukur dengan peringkat PROPER berpengaruh positif signifikan terhadap profitabilitas yang diproksikan dengan return on assets (ROA). Kata Kunci: Kinerja lingkungan, ISO 14001, pengungkapan lingkungan, peringkat PROPER dan return on assets (ROA) viii ABSTRACT The aim of this study was to know about the effect of environmental performance and environmental disclosure to profitability. There were 7 mining companies which are registered in Indonesia Stock Exchange from 2013-2017, with the method was purposive sampling. Method used of data compilation was library research. The research method was multiple linear regression analysis. The result of this study showed that environmental performance which was measured by ISO 14001, had a positive effect that significant to profitability that proxied by return on assets (ROA) and environmental disclosure which was measured by PROPER rank, had a positive effect that significant to profitability that was proxied by return on assets (ROA) Keywords: Environmental performance, ISO 14001, environmental disclosure, PROPER rank, and return on assets (ROA)

Item Type: Thesis (Other)
Uncontrolled Keywords: Kinerja lingkungan, ISO 14001, pengungkapan lingkungan, peringkat PROPER dan return on assets (ROA)
Subjects: Akuntansi Keuangan Lanjutan > Corporate Goverance, Profitabilitas
Akuntansi Keuangan > Penilaian Kinerja Coorporate
Depositing User: Library STIE MCE
Date Deposited: 30 Jan 2020 03:06
Last Modified: 05 Jan 2021 04:33
URI: http://repository.stie-mce.ac.id/id/eprint/82

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