Rahma, Fia (2015) Pengaruh Implementasi Environmental Performance Terhadap Profitabilitas (Studi Empiris Pada Perusahaan Peserta Proper Yang Terdaftar Di Bursa Efek Indonesia. Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh implementasi environmental performance melalui environmental disclosure terhadap peningkatan profitabilitas perusahaan peserta PROPER yang terdaftar di Bursa Efek Indonesia Environmental performance diukur berdasarkan peringkat kinerja lingkungan perusahaan dalam program PROPER yang diadakan oleh Kementerian Lingkungan Hidup Republik Indonesia. Peningkatan profitabilitas diukur dengan economic performance, sedangkan environmental disclosure diukur menggunakan dasar indeks pengungkapan GRI. Sampel yang digunakan dalam penelitian ini adalah perusahaan peserta PROPER yang terdaftar di Bursa Efek Indonesia (BEI) dengan periode pengamatan tahun 2009 sampai 2013. Jenis data yang digunakan adalah data sekunder, dengan metode purposive sampling dan metode analisis regresi linier sederhana dan berganda. Hasil dari penelitian ini menunjukkan bahwa environmental performance yang dilakukan perusahaan peserta PROPER hanya meningkatkan net profit margin, tetapi tidak meningkatkan economic performance dan earning per share. Selanjutnya, melalui environmental disclosure, environmental performance yang dilakukan perusahaan dapat meningkatkan economic performance dan beberapa proksi profitabilitas (earning per share dan net profit margin). Oleh karena itu, environmental disclosure berperan sebagai media perantara antara environmental performance dengan peningkatan profitabilitas perusahaan.
English Abstract
This research purposed to examine the influence of environmental performance to improve the profitability and environmental influences on the performance improvement of profitability through environmental disclosure. Environmental performance is measured based on the companies ranked in the PROPER program organized by the Ministry of Environment of the Republic of Indonesia. Increased profitability is proxied by economic performance, earnings per share, and net profit margin. While environmental disclosure is measured using the GRI disclosure index basis. The samples used in this study were participants PROPER company listed in Indonesia Stock Exchange (IDX) in the observation period 2009 to 2013. Type of data used is secondary data with purposive sampling and simple linear regression analysis and multiple linear regression analysis is the method of analysis used in this research. The results of this research indicate that the environmental performance of the company participants PROPER only increase net profit margin, but does not improve economic performance and earning per share. Through environmental disclosure, environmental performance of the company can improve economic performance and some proxy of profitability (earning per share and net profit margin). Therefore, environmental disclosure may mediate the relationship between enviromental performance with profitability.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2015/38/051501463 |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Budi Wahyono Wahyono |
| Date Deposited: | 27 Feb 2015 14:15 |
| Last Modified: | 01 Nov 2021 03:57 |
| URI: | http://repository.ub.ac.id/id/eprint/107973 |
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