PENGARUH KINERJA LINGKUNGAN DAN PENGUNGKAPANSUSTAINABILITY REPORTTERHADAP NILAI PERUSAHAAN

Rahman, Arif (2016) PENGARUH KINERJA LINGKUNGAN DAN PENGUNGKAPANSUSTAINABILITY REPORTTERHADAP NILAI PERUSAHAAN. S1 thesis, Universitas Pendidikan Indonesia.

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Abstract

Penelitian ini bertujuan untuk mengetahui adanya pengaruh kinerja lingkungan dan pengungkapan sustainability reportterhadap nilai perusahaan pada perusahaan manufaktur dan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2010-2014. Kinerja lingkungan dalam penelitian ini diukur berdasarkan peringkat PROPER dan pengungkapan Sustainability report diukur berdasarkan Indikator Global Reporting Initiative Index (GRI Index). Sedangkan nilai perusahaan diproksikan dengan rasio Tobins Q. Metode penelitian yang digunakan adalah metode deskriptif dan verifikatif, dengan teknik pengumpulan data yaitu telaah dokumentasi karena data berupa data sekunder. Sampel dalam penelitian ini diambil dengan teknik purposive samplingyaitu perusahaan manufaktur dan pertambangan yang mengikuti PROPER dan melaporkan Sustainability Report. Metode analisis data yang digunakan pada penelitian ini adalah regresi berganda. Hasil uji hipotesis dalam penelitian ini menunjukan bahwa kinerja lingkungan berpengaruh positif terhadap nilai perusahaan dan pengungkapan sustainability report berpengaruh positif terhadap nilai perusahaan. Selain itu, kinerja lingkungan dan pengungkapan sustainability report secara simultan juga berpengaruh positif terhadap nilai perusahaan.;--- This research aimed to know the effect of environmental performance and sustainability report disclosure on company values in manufacturing and mining companies listed in the Indonesian Stock Exchange (BEI) in 2010-2014. The environmental performance in this study was measured by PROPER and the disclosure Sustainability Indicators report was measured based on the Global Reporting Initiative Index (GRI Index). Meanwhile, the values of the company was proxied by the ratio if Tobins X. The research method applied in this study was descriptive and verificative methods. Since the data was in the form of secondary data, the technique for thedata collection was through examining the documentations. In this study, the samples were taken by purposive sampling technique in which the manufacturing and mining companies followed the PROPER and reported the Sustainability Report. The data analytical method used in this study was multiple regressions. Then, the results of the hypothetical experiments in this study showed that either the environmental performance or the disclosure of the sustainability report put positive effects towards the company values. In addition, the environmental performance and sustainability report simultaneously also have positive effects towards the company values.

Item Type: Skripsi,Tesis,Disertasi (S1)
Additional Information: No. Panggil: S PEA RAH p-2016; Pembimbing: I.Denny Andriana
Uncontrolled Keywords: Kinerja Lingkungan, Pengungkapan Sustainability Report, Nilai Perusahaan, Environmental Performance, Sustainability Report, Corporate Values.
Subjects: H Social Sciences > HG Finance
H Social Sciences > HJ Public Finance
Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan)
Depositing User: Mr mhsinf 2017
Date Deposited: 16 Aug 2017 06:06
Last Modified: 16 Aug 2017 06:06
URI: http://repository.upi.edu/id/eprint/24933

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