Suliasari, Suliasari (2021) FACTORS AFFECTING ECONOMIC PERFORMANCE. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.
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Abstract
ABSTRAK Penelitian ini dilakukan untuk menguji pengaruh kinerja lingkungan yang diukur dengan PROPER, pengungkapan lingkungan yang diukur dengan indeks GRI, dan biaya lingkungan yang diukur dengan membandingkan biaya yang dikeluarkan untuk kegiatan CSR dan laba bersih terhadap kinerja ekonomi. Populasi dalam penelitian ini adalah perusahaan agrikultur, perusahaan pertambangan dan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2015 - 2017 sebanyak 206 perusahaan. sampel penelitian ini diambil dengan menggunakan metode purposive sampling, yaitu berjumlah 23 perusahaan agrokultur, perusahaan pertambangan dan perusahaan manufaktur. Pengujian hipotesis dalam penelitian ini menggunakan Analisis Regresi Linear Berganda dengan program SPSS 22 dan tingkat signifikansinya 5% (0,05). Hasil dari pengujian diperoleh (1) terdapat pengaruh signifikan kinerja lingkungan terhadap kinerja ekonomi (2) tidak terdapat pengaruh signifikan pengungkapan lingkungan terhadap kinerja ekonomi (3) terdapat pengaruh signifikan biaya lingkungan terhadap kinerja ekonomi. Hasil dari koefisien determinasi yang dilihat dari Adjusted R Square yaitu sebesar 0,303 atau 30,3% yang menjelaskan bahwa variabel kinerja lingkungan, pengungkapan lingkungan, dan biaya lingkungan sebesar 30,3%. Sedangkan sisanya sebesar 69,7% dijelaskan oleh variabel lain yang tidak digunakan dalam penelitian ini. Kata kunci : Kinerja Ekonomi, Kinerja Lingkungan, Pengungkapan Lingkungan, Biaya Lingkungan ABSTRACT This study was conducted to examine the effect of environmental performance were measured with PROPER, environmental disclosure were measured with GRI index, and environmental cost were measured by comparing the cost incurred for CSR and net income on economic performance. The population in this study were agriculture, mining and manufacturing companies listed in Indonesia Stock Exchange in 2015 - 2017 as many as 206 companies. This sampling technique using purposive sampling, with total 23 agriculture, mining and manufacturing companies. Testing the hypothesis in this study using Multiple Linear Regression Analysis with SPSS 22 an a significant level of 5% (0,05). The results of the testing showed that (1) there is significant influence of environmental performance on economic performance (2) there is no significant influence of environmental disclosure on economic performance (3) there is significant influence of environmental cost on economic performance. The coefficient of determination Adjusted R Square shows of 0,303 or 30,3% explained that economic performance variable explained by the variable environemntal performance, environmental disclosure and environmental cost. While the remaining 69,7% is explained by other variables does not make in this study. Keywords: Environmental Performance, Environmental Disclosure, Environmental Cost, And Economic Performance
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Akuntansi Manajemen | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Ridho Adi Nugroho | ||||||||
| Date Deposited: | 23 Sep 2021 09:23 | ||||||||
| Last Modified: | 23 Sep 2021 09:23 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/5230 |
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