Balqis Azizah, - (2023) PENGARUH ENVIRONMENTAL COST TERHADAP FIRM PERFORMANCE DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI : Studi pada Perusahaan Sektor Pertambangan, Sektor Industri Dasar dan Kimia, Sektor Aneka Industri, serta Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2021. S1 thesis, Universitas Pendidikan Indonesia.
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Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh environmental cost terhadap firm performance dengan Good Corporate Governance (GCG) sebagai variabel moderasi. Metode penelitian yang digunakan dalam penelitian ini, yaitu metode kuantitatif. Populasi pada penelitian ini, yaitu perusahaan sektor pertambangan, sektor industri dasar dan kimia, sektor aneka industri, serta sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2021. Metode pengambilan sampel dalam penelitian ini, yaitu dengan menggunakan teknik purposive sampling dan memperoleh 31 perusahaan dengan jumlah total unit data sebanyak 124. Data yang digunakan adalah data sekunder yang diperoleh dari laporan tahunan dan laporan keuangan perusahaan. Dalam penelitian ini, digunakan 2 model persamaan untuk menguji masing-masing hipotesis. Pengujian hipotesis pertama menggunakan analisis regresi linear sederhana dan pengujian hipotesi kedua menggunakan Moderated Regression Analysis (MRA) dengan alat bantu software SPSS. Hasil pengujian hipotesis pertama dengan menggunakan model 1 menunjukkan bahwa environmental cost berpengaruh terhadap firm performance sehingga hipotesis pertama diterima. Hasil pengujian hipotesis kedua dengan menggunakan model 2 menunjukkan bahwa GCG dapat memoderasi pengaruh environmental cost terhadap firm performance sehingga hipotesis kedua diterima. Dengan demikian, hasil ini dapat memenuhi tujuan dari penelitian ini, yaitu guna mengetahui pengaruh environmental cost terhadap firm performance dengan Good Corporate Governance sebagai variabel moderasi. This study aims to determine the effect of environmental costs on company performance with Good Corporate Governance (GCG) as a moderating variable. The research method used in this study is a quantitative method. The population of this study is the mining company sector, the basic and chemical industry sector, the various industrial sectors, as well as the consumer goods industry sector which is listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. The sampling method in this study was by using a purposive sampling technique and obtaining 31 companies with a total of 124 data units. The data used is secondary data obtained from annual reports and company financial reports. In this study, 2 equation models were used to test each hypothesis. Testing the first hypothesis using simple linear regression analysis and testing the second hypothesis using Moderated Regression Analysis (MRA) with SPSS software tools. The results of testing the first hypothesis using model 1 show that environmental costs affect firm performance so that the first hypothesis is accepted. The results of testing the second hypothesis using model 2 show that GCG can moderate the effect of environmental costs on firm performance so that the second hypothesis is accepted. Thus, these results can fulfill the objectives of this study, namely to determine the effect of environmental costs on firm performance with Good Corporate Governance as a moderating variable.
| Item Type: | Thesis (S1) |
|---|---|
| Additional Information: | Link Google Scholar: https://scholar.google.com/citations?view_op=new_profile&hl=id ID SINTA Dosen Pembimbing: Mimin Widaningsih: 6140348 |
| Uncontrolled Keywords: | Environmental Cost, Firm Performance, Good Corporate Governance (GCG) |
| Subjects: | L Education > L Education (General) |
| Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan) |
| Depositing User: | Balqis Azizah |
| Date Deposited: | 15 Mar 2023 06:44 |
| Last Modified: | 15 Mar 2023 06:44 |
| URI: | http://repository.upi.edu/id/eprint/89191 |
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