PENGARUH PENGUNGKAPAN AKUNTANSI LINGKUNGAN DAN TANGGUNGJAWAB SOSIAL PERUSAHAAN TERHADAP KINERJA KEUANGAN DENGAN STAKEHOLDER TRUST SEBAGAI VARIABEL INTERVENING : Studi Kasus pada BUMN go public

    Permatasari, Debby (2017) PENGARUH PENGUNGKAPAN AKUNTANSI LINGKUNGAN DAN TANGGUNGJAWAB SOSIAL PERUSAHAAN TERHADAP KINERJA KEUANGAN DENGAN STAKEHOLDER TRUST SEBAGAI VARIABEL INTERVENING : Studi Kasus pada BUMN go public. S1 thesis, Universitas Pendidikan Indonesia.

    Abstract

    Penelitian ini bertujuan untuk mengetahui pengaruh pengungkapan akuntansi lingkungan dan corporate social responsibility disclosure terhadap kinerja keuangan perusahaan BUMN yang terdaftar di BEI pada tahun 2010 hingga 2015. Populasi pada penelitian ini yaitu seluruh perusahaan BUMN yang terdaftar di BEI. Metode pengambilan sampel yang digunakan dalam penelitian ini adalah purposive sampling. Dari metode sampling tersebut maka di peroleh lima perusahaan BUMN yang menjadi sampel penelitian ini. Jenis data yang digunakan yaitu data sekunder yang didapatkan dengan mengakses website masing – masing perusahaan dan website BEI yaitu berupa Laporan Tahunan (Annual Report) Perusahaan. Peneliti melakukan pengujian hipotesis dengan menggunakan uji statistik regresi linier berganda. Berdasarkan hasil penelitian, didapatkan hasil bahwa pengungkapan akuntansi lingkungan berpengaruh positif terhadap kinerja keuangan perusahaan dengan stakeholder trust sebagai variabel intervening dan corporate social responsibility disclosure berpengaruh positif terhadap kinerja keuangan perusahaan dengan stakeholder trust sebagai variabel intervening.

    Kata Kunci : Akuntansi Lingkungan, Tanggungjawab Sosial Perusahaan, Stakeholder Trust, Badan Usaha Milik Negara, Kinerja Keuangan
     
    ABSTRACT

    The purpose of this study is to determine the effect of disclosure of environmental accounting and corporate social responsibility disclosure to the financial performance of state-owned enterprise/ BUMN companies listed on the Indonesia Stock Exchange in 2010 to 2015. The population in this study is a state-owned enterprise listed on the Indonesia Stock Exchange. The sampling method that used in this research is purposive sampling. From this method, obtained five state-owned enterprise that became the sample of this study. The type of data that used is secondary data obtained by access website of each company and website of Indonesia Stock Exchange which is annual report. Researcher tested hypothesis by using statistical test of multiple linear regression. The result showed that the disclosure of environmental accounting has a positive effect on the financial performance of the company with stakeholder trust as intervening variable and corporate social responsibility disclosure positively affect the financial performance of the company with stakeholder trust as intervening variable.

    Keywords : Environmental Accounting, Corporate Social Responsibility, Stakeholder Trust, State-Owned Enterprise, Financial Perfomance

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    Item Type: Thesis (S1)
    Additional Information: No. Panggil : S PEA PER p-2017; Pembimbing : I. Agus Widarsono ; NIM : 1306611
    Uncontrolled Keywords: Akuntansi Lingkungan, Tanggungjawab Sosial Perusahaan, Stakeholder Trust, Badan Usaha Milik Negara, Kinerja Keuangan
    Subjects: H Social Sciences > H Social Sciences (General)
    H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
    H Social Sciences > HN Social history and conditions. Social problems. Social reform
    L Education > L Education (General)
    Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan)
    Depositing User: Users 80275 not found.
    Date Deposited: 23 Aug 2018 02:38
    Last Modified: 27 Aug 2018 03:40
    URI: http://repository.upi.edu/id/eprint/30939

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