Analisis Hubungan Eco-Control, Corporate Social Responsibility Disclosure dan Konsekuensi Ekonomi

Anriasa, Lundi (2019) Analisis Hubungan Eco-Control, Corporate Social Responsibility Disclosure dan Konsekuensi Ekonomi. Ringkasan Skripsi thesis, STIE YKPN.

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Abstract

This study aims to examine the relationship of eco-control, disclosure of corporate social responsibility and economic consequences. Eco-control is proxied by environmental performance, environmental budgeting and environmental incentives. Disclosure of corporate social responsibility is measured using a checklist found on GRI-G4. Meanwhile, economic consequences are proxied by bid-ask spreads, trading volume and share price volatility. The companies used as samples in this study are mining, oil, gas and coal companies in Asia from 2013 to 2018 registered in the Osiris database. There are 28 companies used as samples in this study. The analytical method used is partial least square using WarpPLS software version 6.0. Furthermore, descriptive statistical analysis is performed to understand the characteristics of each variable in the study. The results obtained from this study varied, namely environmental performance, environmental budgeting and environmental incentives have a positive effect on corporate social responsibility disclosure. Furthermore, corporate social responsibility disclosure has a negative effect on bid-ask spread and share price volatility, and corporate social responsibility disclosure has a positive effect on trading volume.

Item Type: Thesis (Ringkasan Skripsi)
Additional Information: Skripsi dapat dibaca di Perpustakaan dengan call number ANR a 6424/2019
Uncontrolled Keywords: eco-control, environmental performance, environmental budget, environmental incentive, coporate social responsibility disclosure, economic consequences, bid-ask spread, trading volume, share price volatility
Divisions: Program Sarjana > Ringkasan Skripsi Akuntansi
Depositing User: Pustakawan STIE YKPN
Date Deposited: 23 Sep 2019 03:10
Last Modified: 23 Sep 2019 03:10
URI: http://repository.stieykpn.ac.id/id/eprint/535

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