Pengaruh Kinerja Lingkungan, Kinerja Keuangan, dan Pengungkapan Biaya Lingkungan Terhadap Social Responsibility Disclosure pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia

Saputra, Era Trianita (2019) Pengaruh Kinerja Lingkungan, Kinerja Keuangan, dan Pengungkapan Biaya Lingkungan Terhadap Social Responsibility Disclosure pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia. Jurnal thesis, STIE YKPN.

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Abstract

The purpose of this research is to determine the effect of environmental performance, financial performance, and disclosure of environmental costs on social responsibility disclosure especially for disclosure of environmental information . The sample consists of manufacturing companies that participated in the Company Environmental Performance Rating Program (PROPER) and published annual report for the period of 2013-2017. Companies’ financial performance is measured through natural logarithm of total sales, while environmental performance is measured using PROPER, information disclosure using disclose scoring obtained from financial statement analysis, and measuring environmental costs are conducted based on companies’ report regarding the costs of environmental activities. Data analysis was conducted using multiple regression analysis and mann-whitney u test for statistics. The results of regression analysis indicated that environmental performance affects disclosure of environmental information of manufacturing companies listed in Indonesia Stock Exchange. Similarly, financial performance affects significantly the disclosure of environmental information. As for regression analysis of environmental cost, it indicated no significant effect on disclosure of environmental disclosure. The results of mann-whitney u test indicates that there are differences in the disclosure of environmental information between manufacturing companies that participate in PROPER and companies that do not participate in PROPER.

Item Type: Thesis (Jurnal)
Additional Information: Tesis dapat dibaca di Perpustakaan dengan call number SAP p 407/2019
Uncontrolled Keywords: environmental performance, financial performance, disclosure of environmental costs, social responsibility disclosure, PROPER, mann-whitney u test
Divisions: Program Pasca Sarjana > Jurnal Tesis Magister Akuntansi
Depositing User: Pustakawan STIE YKPN
Date Deposited: 03 Jul 2019 02:29
Last Modified: 03 Jul 2019 02:29
URI: http://repository.stieykpn.ac.id/id/eprint/173

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