PENGARUH ENVIRONMENTAL PERFORMANCE DAN PENERAPAN CARBON MANAGEMENT ACCOUNTING TERHADAP INDEKS HARGA SAHAM

Nurdiansyah, Dian (2015) PENGARUH ENVIRONMENTAL PERFORMANCE DAN PENERAPAN CARBON MANAGEMENT ACCOUNTING TERHADAP INDEKS HARGA SAHAM. S1 thesis, Universitas Pendidikan Indonesia.

[img]
Preview
Text
S_PEA_1104574_Title.pdf

Download (442kB) | Preview
[img]
Preview
Text
S_PEA_1104574_Abstract.pdf

Download (196kB) | Preview
[img]
Preview
Text
S_PEA_1104574_Table_of_content.pdf

Download (196kB) | Preview
[img]
Preview
Text
S_PEA_1104574_Chapter1.pdf

Download (232kB) | Preview
[img] Text
S_PEA_1104574_Chapter2.pdf
Restricted to Staf Perpustakaan

Download (563kB)
[img]
Preview
Text
S_PEA_1104574_Chapter3.pdf

Download (403kB) | Preview
[img] Text
S_PEA_1104574_Chapter4.pdf
Restricted to Staf Perpustakaan

Download (878kB)
[img]
Preview
Text
S_PEA_1104574_Chapter5.pdf

Download (196kB) | Preview
[img]
Preview
Text
S_PEA_1104574_Bibliography.pdf

Download (274kB) | Preview
[img] Text
S_PEA_1104574_Appendix.pdf
Restricted to Staf Perpustakaan

Download (2MB)
Official URL: http://repository.upi.edu

Abstract

Penelitian ini bertujuan untuk mengetahui adanya pengaruh kinerja lingkungan dan penerapan akuntansi manajemen karbon terhadap indeks harga saham pada perusahaan manufaktur yang terdaftar di BEI pada tahun 2008-2014. Metode yang digunakan pada penelitian ini adalah kuantitatif deskriptif. Sumber data pada penelitian ini diperoleh dari data sekunder. Data sekunder tersebut terdiri dari laporan tahunan perusahaan-perusahaan manufaktur yang diperoleh melalui website masing-masing perusahaan, peringkat PROPER yang diperoleh dari website menlh.go.id, daftar harga saham perusahaan yang diperoleh melalui IDX atau website www.idx.co.id, dan Project Design Document (PDD) perusahaan-perusahaan manufaktur yang diperoleh melalui website UNFCCC yaitu www.unfccc.int, serta literatur-literatur seperti jurnal, penelitian terdahulu, dan text book. Pada penelitian ini diketahui bahwa perusahaan manufaktur di indonesia telah melakukan kinerja lingkungan yang dapat diketahui dari keikutsertaan perusahaan manufaktur dalam PROPER yang diselenggarakan oleh Kementrian Lingkungan hidup, dan penerapan akuntansi manajemen karbon pada perusahaan manufaktur di Indonesia telah berjalan dengan cukup baik, hal tersebut dibuktikan dengan dipenuhinya minimal 50% dari indikator penerapan CDM. Pada penelitian ini juga diketahui bahwa terdapat pengaruh positif dari kinerja lingkungan terhadap Indeks Harga Saham dan pengaruh positif dari penerapan akuntansi manajemen karbon terhadap Indeks Harga Saham pada perusahaan manufaktur. Kata Kunci: Akuntansi Manajemen Karbon, Clean Development Mechanism, Indeks Harga Saham, Kinerja Lingkungan, Perusahaan Manufaktur. This research aims to know the impact of environmental performance and carbon management accounting implementation to stock price index at manufacturing companies that are registered at BEI for the period of 2008-2014. The method that is used in this research is descriptive quantitative. Data resources of this study were secondary data. The secondary data of this study consists of manufacturing companies annual report that could be obtained through companies website,and the PROPER’s ranking that is obtained from menlh.go.id, 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 researches, and textbook. In this research, we can see that the manufacturing companies in Indonesia have done an environmental performance that could be recognized from the participant of the manufacturing companies to PROPER, that is held by the Ministry of Environment, and the impact of carbon management accounting implementation in manufacturing companies have been going quite well in Indonesia, it is proven from the minimum of 50% of CDM use. In this research is also known that there are positive effect from the impact of envronmental performance to stock price index and possitive effect from the impact of carbon management accounting to stock price index in an manufacturing company. Keywords: Carbon Management Accounting, Clean Development Mechanism, Stock Price Index,Environmental Performance,Manufacturing Companies.

Item Type: Skripsi,Tesis,Disertasi (S1)
Additional Information: No. Panggil : S PEA NUR p-2015; Pembimbing : I. Silviana Agustami
Uncontrolled Keywords: Akuntansi Manajemen Karbon, Clean Development Mechanism, Indeks Harga Saham, Kinerja Lingkungan, Perusahaan Manufaktur.
Subjects: H Social Sciences > HD Industries. Land use. Labor > HD61 Risk Management
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Pendidikan Akuntansi
Depositing User: Mrs. Neni Sumarni
Date Deposited: 07 Jun 2016 01:21
Last Modified: 07 Jun 2016 01:21
URI: http://repository.upi.edu/id/eprint/20196

Actions (login required)

View Item View Item