Pengaruh Kinerja Lingkungan terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Intervening (Studi Empiris pada Perusahaan Anggota PROPER Sektor Industri Dasar dan Kimia yang Terdaftar di BEI Tahun 2014-2018)

Rohmanianti, Dessy (2019) Pengaruh Kinerja Lingkungan terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Intervening (Studi Empiris pada Perusahaan Anggota PROPER Sektor Industri Dasar dan Kimia yang Terdaftar di BEI Tahun 2014-2018). Ringkasan Skripsi thesis, STIE YKPN.

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RINGKASAN SKRIPSI Dessy Rohmanianti - 311729807.pdf - Published Version

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Abstract

Environmental Performance is the result of the company in managing the company to create a healthy environment. International companies will publicly announce Environmental information in annual reports. This study aims to determine the effect of environmental performance and profitability on firm value. Environmental Performance Measurement uses the Company Performance Rating Program (PROPER). The measurement of profitability uses the Return On Asset (ROA) ratio and the value of the company uses the Tobin's Q ratio. This study uses 24 companies in Indonesia that have basic and chemical industry sectors listed on the Indonesia Stock Exchange and as a member of PROPER for the 2014-2018 period. This study uses simple regression analysis techniques, multiple regression analysis and path analysis to get ease of mediation. The results showed that environmental performance did not affect profitability, profitability positively affected firm value, but environmental performance did not positively affect company value. Indirect test results show profitability cannot mediate changes in performance to firm value.

Item Type: Thesis (Ringkasan Skripsi)
Additional Information: Skripsi dapat dibaca di Perpustakaan dengan call number ROH p 6516/2019
Uncontrolled Keywords: environmental performance, right, profitability, ROA, company value, Tobin's Q
Divisions: Program Sarjana > Ringkasan Skripsi Akuntansi
Depositing User: Pustakawan STIE YKPN
Date Deposited: 04 Oct 2019 07:08
Last Modified: 04 Oct 2019 07:08
URI: http://repository.stieykpn.ac.id/id/eprint/627

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