PENGARUH KINERJA LINGKUNGAN, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP ENVIRONMENTAL DISCLOSURE (Studi pada perusahaan manufaktur sektor industri barang konsumsi yang mengikuti program PROPER dan Terdaftar di BEI tahun 2019-2021)

Audina Dwi Agustian, Mia (2023) PENGARUH KINERJA LINGKUNGAN, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP ENVIRONMENTAL DISCLOSURE (Studi pada perusahaan manufaktur sektor industri barang konsumsi yang mengikuti program PROPER dan Terdaftar di BEI tahun 2019-2021). Other thesis, STIE Bank BPD Jateng.

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Abstract

The purpose of this study is to determine the effect of Environmental Performance, Company Size and Profitability on Environmental Disclosure. the dependent variable in this study is environmental disclosure while the independent variables in this study are environmental performance, company size and profitability. This study uses a quantitative approach and secondary data based on annual times series obtained from the company's annual report. The population of this research is manufacturing companies in the consumer goods industry sector that have participated in the PROPER program and are registered on the IDX in 2019-2021. This study used a purposive sampling method to obtain 34 companies according to the criteria. The data analysis method used is multiple linear regression analysis processed using IBM SPSS 22. Based on the results of this study it shows that: (1) Environmental Performance has a positive and significant effect on Environmental Disclosure, (2) Company size has no effect on Environmental Disclosure, (3) Profitability has no effect on Environmental Disclosure

Item Type: Thesis (Other)
Additional Information: Tujuan dari penelitian ini adalah untuk mengetahui pengaruh Kinerja Lingkungan, Ukuran Perusahaan dan Profitabilitas terhadap Environmental Disclosure. variabel dependen dalam penelitian ini adalah environmental disclosure sedangkan variabel independen penelitian ini adalah kinerja lingkungan, ukuran perusahaan dan profitabilitas. Penelitian ini menggunakan pendekatan kuantitatif dan data sekunder berdasarkan times series berupa tahunan diperoleh dari annual report perusahaan. Populasi penelitian ini perusahaan manufaktur sektor industri barang konsumsi yang mengikuti program PROPER dan Terdaftar di BEI tahun 2019-2021. Penelitian ini menggunakan metode pengambilan sampel dengan purposive sampling method sehingga diperoleh 34 perusahaan sesuai kriteria. Metode analisis data yang digunakan adalah analisis regresi linier berganda diolah dengan menggunakan IBM SPSS 22. Berdasarkan hasil penelitian ini menunjukan bahwa: (1) Kinerja Lingkungan berpengaruh positif dan signifikan terhadap Environmental Disclosure, (2) Ukuran Perusahaan tidak berpengaruh terhadap Environmental Disclosure, (3) Profitabilitas tidak berpengaruh Environmental Disclosure.
Uncontrolled Keywords: Environmental Disclosure, environmental performance, company size, profitability
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Faculty of Law, Arts and Social Sciences > School of Management
Depositing User: Wisudawan S1
Date Deposited: 04 Jul 2023 02:00
Last Modified: 04 Jul 2023 02:00
URI: http://eprints.stiebankbpdjateng.ac.id/id/eprint/1064

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