PENGARUH PENGUNGKAPAN CORPORATE SOCIAL AND ENVIRONMENTAL RESPONSIBILITY, KINERJA LINGKUNGAN, SERTIFIKASI ISO 14001 DAN BIAYA LINGKUNGAN TERHADAP KINERJA KEUANGAN PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL KONTROL (Studi Empiris Pada Perusahaan Non Keuangan yang Terdaftar di BEI)

Cindy Laraswaty Ayu Lestari, - (2020) PENGARUH PENGUNGKAPAN CORPORATE SOCIAL AND ENVIRONMENTAL RESPONSIBILITY, KINERJA LINGKUNGAN, SERTIFIKASI ISO 14001 DAN BIAYA LINGKUNGAN TERHADAP KINERJA KEUANGAN PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL KONTROL (Studi Empiris Pada Perusahaan Non Keuangan yang Terdaftar di BEI). S1 thesis, Universitas Pendidikan Indonesia.

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Official URL: http://repository.upi.edu/

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pengungkapan Corporate Social and Environmental Responsibility terhadap kinerja keuangan perusahaan, kinerja lingkungan terhadap kinerja keuangan perusahaan, sertifikasi ISO 14001 terhadap kinerja keuangan perusahaan dan biaya lingkungan terhadap kinerja keuangan perusahaan. Penelitian ini menggunakan ukuran perusahaan sebagai variabel kontrol. Penelitian dilakukan pada perusahaan non keuangan yang terdaftar di BEI dan mengikuti PROPER periode 2018 dengan metode penelitian asosiatif menggunakan pendekatan kuantitatif. Data yang digunakan yaitu data sekunder berupa laporan tahunan perusahaan, laporan keberlanjutan, laporan kinerja PROPER. Sumber data dalam penelitian ini diperoleh dari website Bursa Efek Indonesia, website resmi perusahaan, serta website resmi Kementerian Lingkungan Hidup. Teknik pengumpulan data menggunakan teknik dokumentasi. Teknik pengambilan sampel pada penelitian ini menggunakan nonprobability sampling dengan jenis purposive sampling. Pengujian hipotesis menggunakan teknik analisis regresi linier berganda. Berdasarkan hasil analisis data dapat disimpulkan bahwa pengungkapan Corporate Social and Environmental Responsibility berpengaruh positif tidak signifikan terhadap kinerja keuangan perusahaan, kinerja lingkungan berpengaruh positif signifikan terhadap kinerja keuangan perusahaan, sertifikasi ISO 14001 berpengaruh positif signifikan terhadap kinerja keuangan perusahaan dan biaya lingkungan berpengaruh negatif dan tidak signifikan terhadap kinerja keuangan perusahaan, pengungkapan Corporate Social and Environmental Responsibility, kinerja lingkungan, sertifikasi ISO 14001, biaya lingkungan secara simultan berpengaruh signifikan terhadap kinerja keuangan. This study aims to determine the effect of disclosure of Corporate Social and Environmental Responsibility on company financial performance, environmental performance on company financial performance, ISO 14001 certification on company financial performance and environmental costs on company financial performance. This study uses company size as a control variable. The research was conducted on non-financial companies listed on the IDX and participated in the 2018 PROPER with an associative research method using a quantitative approach. The data used are secondary data in the form of company annual reports, sustainability reports, PROPER performance reports. Sources of data in this study were obtained from the Indonesia Stock Exchange website, the company's official website, and the official website of the Ministry of Environment. Data collection techniques using documentation techniques. The sampling technique in this study used nonprobability sampling with purposive sampling type. Hypothesis testing uses multiple linear regression analysis techniques. Based on the results of data analysis it can be concluded that the disclosure of Corporate Social and Environmental Responsibility has a positive and insignificant effect on the company's financial performance, environmental performance has a significant positive effect on the company's financial performance, ISO 14001 certification has a significant positive effect on company financial performance and environmental costs have a negative and insignificant effect. on the company's financial performance, disclosure of Corporate Social and Environmental Responsibility, environmental performance, ISO 14001 certification, environmental costs simultaneously have a significant effect on financial performance.

Item Type: Thesis (S1)
Uncontrolled Keywords: Biaya Lingkungan, Corporate Social and Environmental Responsibility, ISO 14001, Kinerja Keuangan Perusahaan, Kinerja Lingkungan, Ukuran Perusahaan. Corporate Social and Environmental Responsibility, Company's Financial Performance, Company Size, Environmental Costs, Environmental Performance, ISO 14001
Subjects: H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
L Education > L Education (General)
Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan)
Depositing User: Cindy Laraswaty Ayu Lestari
Date Deposited: 05 Mar 2021 05:22
Last Modified: 05 Mar 2021 05:22
URI: http://repository.upi.edu/id/eprint/59703

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