Pengaruh CSR Cost, Environmental Disclosure, dan Sustainability Report terhadap Kinerja Keuangan Perusahaan (Studi Empiris pada Perusahaan Sektor Pertambangan yang Terdaftar di BEI periode 2013-2016)

Putri, Merissa Andani (2017) Pengaruh CSR Cost, Environmental Disclosure, dan Sustainability Report terhadap Kinerja Keuangan Perusahaan (Studi Empiris pada Perusahaan Sektor Pertambangan yang Terdaftar di BEI periode 2013-2016). Ringkasan Skripsi thesis, STIE YKPN.

[img] Text
RINGKASAN SKRIPSI Merissa Andani Putri - 111326560.pdf - Published Version

Download (809kB)

Abstract

This study is a support to environmental issues in Indonesia which were more frequently discussed. This research discusses about the impact of the financial performance and the disclosure of CSR cost, environmental disclosure and sustainability report with control variable firm size. The sample in this study consists of mining companies listed in Indonesian Stock Exchange (IDX) during 2013-2016. The sample collection technique has been determined and carried out by using purposive sampling and 71 companies have been selected as samples. The method of analysis of this research is multiple liniear regression. Mining companies are selected due to their economic activities that are highly related with environment. Secondary data are obtained from companies’s annual reports and sustainability reports. Hypothesis testing method used in this study is multiple linear regression. This study shows that the CSR cost and environmental disclosure have positive and significant effects on the companies's financial performance reflected through the return on assets. Meanwhile the sustainability report does not have any influence to the financial performance which has been measured by using ROA and the firm size has a negative influence to ROA.

Item Type: Thesis (Ringkasan Skripsi)
Additional Information: Skripsi dapat dibaca di Perpustakaan dengan call number PUT p 6259/2017
Uncontrolled Keywords: corporate social responsibility cost, environmental disclosure, sustainability report, firm size, return on assets
Divisions: Program Sarjana > Ringkasan Skripsi Akuntansi
Depositing User: Pustakawan STIE YKPN
Date Deposited: 11 Jul 2019 04:29
Last Modified: 11 Jul 2019 04:29
URI: http://repository.stieykpn.ac.id/id/eprint/337

Actions (login required)

View Item View Item