Mugi, Cynthia (2014) PENGARUH PENERAPAN CARBON MANAGEMENT ACCOUNTING TERHADAP INDEKS HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR. S1 thesis, Universitas Pendidikan Indonesia.
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Abstract
Penelitian ini bertujuan untuk mengetahui gambaran empiris penerapan akuntansi manajemen karbonserta pengaruhnya terhadap indeks harga saham pada perusahaan manufaktur yang terdaftar di BEI pada tahun 2008-2013. Metode yang digunakanpadapenelitianiniadalahassosiatifkuantitaif.Sumber data padapenelitianinidiperolehdari data sekunder. Data sekundertersebutterdiridari laporan tahunanperusahaan-perusahaanmanufaktur yang diperoleh melalui websitemasing-masingperusahaan, daftarhargasahamperusahaan yang diperolehmelalui IDX atau website www.idx.co.id, danProject Design Document (PDD) perusahaan-perusahaanmanufaktur yang diperolehmelalui website UNFCCC yaitu www.unfccc.int, serta literatur-literatur seperti jurnal, penelitian terdahulu, dan text book. Pada penelitian ini diketahui bahwa penerapanakuntansimanajemenkarbonpadaperusahaanmanufaktur di Indonsiatelahberjalandengancukupbaik, haltersebutdibuktikandengandipenuhinya minimal 50% dariindikatorpenerapan CDM. Dan padapenelitininijugadiketahuibahwaterdapat pengaruh positif dari penerapan akuntansi manajemen karbonterhadap indeks harga saham pada perusahaan manufaktur. The purpose of this study are to develop an empiric description about carbon management accounting implementation and the impact of the implementation to stock price index at the listed manufacture companies in Indonesia Stock Exchange from 2008-2013. The method of this study was associativequantitative. Data resources of this study was a secondary data. The secondary data of this study consists of manufacturing companies annual report that could be obtained through companies website, companies stock price index that could be obtained through IDX or www.idx.co.id, and Project Design Document (PDD) of manufacturing companies that could be obtained through UNFCCC website www.unfccc.int, and also from other litratures like journal, previous research, and textbook. This study revealed that carbon management accounting implementation at manufacturing companies in Indonesia was already good enough, proven with minimal 50% of CDM indicator was complete. And this study also revealed that carbon management accounting has a possitiveaffect to the stock price indexon the manufacturing companies.
| Item Type: | Thesis (S1) |
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| Additional Information: | S PEA MUG p-2014 |
| Uncontrolled Keywords: | AkuntansiManajemenKarbon, Clean Development Mechanism, IndeksHargaSaham, Perusahaan Manufaktur. |
| Subjects: | L Education > L Education (General) |
| Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Pendidikan Akuntansi |
| Depositing User: | Staff DAM |
| Date Deposited: | 19 Mar 2015 02:34 |
| Last Modified: | 19 Mar 2015 02:34 |
| URI: | http://repository.upi.edu/id/eprint/14151 |
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