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Buana, Vieni Angelita (2017) Pengaruh Environmental Cost terhadap Profitabilitas dan Nilai Perusahaan (Studi pada Perusahaan Kimia First Section yang terdaftar di Japan Exchange Group Periode 2013 – 2015). Sarjana thesis, Universitas Brawijaya.

Indonesian Abstract

Tujuan dari penelitian ini adalah untuk menguji pengaruh environmental cost terhadap profitabilitas yang diukur dengan menggunakan rasio profitabilitas, ROA, ROE dan NPM, serta pengaruh environmental cost terhadap nilai perusahaan yang diukur dengan PER dan Tobin’s Q. Penelitian ini menggunakan 27 sampel perusahaan dengan data environmental cost yang diambil dari Sustainibility Report atau CSR Report , data profitabilitas nilai perusahaan yang diambil dari Annual Report dari tahun 2013 – 2015, sehingga terdapat 81 sampel penelitian. Hasil dari penelitian ini menunjukkan bahwa; 1) Environmental cost berpengaruh negatif terhadap ROA perusahaan kimia first section yang terdaftar di JPX periode 2013 – 2015; 2) Environmental cost tidak berpengaruh terhadap ROE perusahaan kimia first section yang terdaftar di JPX periode 2013 – 2015; 3) Environmental cost berpengaruh negatif terhadap NPM perusahaan kimia first section yang terdaftar di JPX periode 2013 – 2015; 4) Environmental cost tidak berpengaruh terhadap PER perusahaan kimia first section yang terdaftar di JPX periode 2013 – 2015; 5) Environmental cost berpengaruh negatif terhadap Tobin’s Q perusahaan kimia first section yang terdaftar di JPX periode 2013 – 2015. Temuan dalam penelitian ini diharapkan dapat membantu perusahaan dalam mengalokasikan environmental cost pada kegiatan untuk bertanggung jawab terhadap lingkungan dan meningkatkan kinerja lingkungan perusahaan.

English Abstract

The purpose of this study was to examine the effect of environmental cost towards profitability, measured by profitability ratio, ROA, ROE, and NPM, and also the effect of environmental cost towards firm value, measured by PER and Tobin’s Q. This study used 27 chemical companies environmental cost data and annual report from 2013 to 2015. So, the total of the sample is 81 samples. The result of this study indicate that; 1) environmental cost is negatively affected ROA first section chemical companies listed in JPX period 2013 – 2015; 2) environmental cost has no effect on ROE first section chemical companies listed in JPX period 2013 – 2015; 3) environmental cost is negatively affected NPM first section chemical companies listed in JPX period 2013 – 2015; 4) environmental cost has no effect on PER first section chemical companies listed in JPX period 2013 – 2015; 5) environmental cost is negatively affected Tobin’s Q first section chemical companies listed in JPX period 2013 – 2015. The findings in this study is expected to help companies to consider when allocating their environmental cost in improving their environemntal performance and their activities to be environmentally responsible.

Other Language Abstract

UNSPECIFIED

Item Type: Thesis (Sarjana)
Identification Number: SKR/FIA/2017/685/051708372
Uncontrolled Keywords: environmental cost, profitabilitas, nilai perusahaan
Subjects: 600 Technology (Applied sciences) > 657 Accounting > 657.4 Specific fields of accounting > 657.42 Cost accounting / Activity-based costing
Divisions: Fakultas Ilmu Administrasi > Ilmu Administrasi Bisnis / Niaga
Depositing User: Kustati
URI: http://repository.ub.ac.id/id/eprint/3449
Text
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