Aliyah, Nisrina Ramadhani (2018) Pengaruh Kinerja Lingkungan Terhadap Kinerja Keuangan dengan Corporate Social Responsibility Disclosure sebagai Variabel Intervening (Studi Empiris pada Perusahaan Pertambangan dan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2016). Sarjana thesis, Universitas Brawijaya.
Abstract
Tujuan dari penelitian ini adalah untuk menganalisis pengaruh Kinerja Lingkungan terhadap Kinerja Keuangan dengan Corporate Social Responsibility Disclosure sebagai Variabel Intervening. Kinerja Lingkungan diukur menggunakan peringkat PROPER (Program Penilaian Peringkat Kinerja Lingkungan Perusahaan) oleh Kementerian Lingkungan dan Kehutanan, Kinerja Keuangan diukur menggunakan Tobin’s Q, dan Corporate Social Responsibility Disclosure diukur menggunakan CSR Index oleh Sembiring. Populasi dalam penelitian ini adalah perusahaan Pertambangan dan Manufaktur yang terdaftar di BEI Tahun 2016, serta berpartisipasi dalam PROPER. Jenis data yang digunakan adalah data sekunder. Teknik pengambilan sampel yang digunakan yaitu purposive sampling. Sedangkan teknik analisis data yang digunakan adalah analisis deskriptif, analisis regresi dan analisis jalur (uji sobel). Hasil dari analaisis regresi menunjukkan bahwa Kinerja Lingkungan tidak berpengaruh terhadap Kinerja Keuangan, Kinerja Lingkungan berpengaruh terhadap Corporate Social Responsibility Disclosure, Corporate Social Responsibility Disclosure berpengaruh terhadap Kinerja Keuangan dan uji hipotesis menggunakan uji sobel menunjukkan bahwa secara tidak langsung Corporate Social Responsibility Disclosure dapat memediasi hubungan Kinerja Lingkungan dengan Kinerja Keuangan.
English Abstract
The purpose of this study was to exemine the influence of Environmental Performance on Financial Performance with Corporate Social Responsibility Disclosure as an Intervening Variable. Environmental performance was measured using the PROPER rating (Program Assessment of Company Environmental Performance) by the Ministry of Environment and Forestry, Financial Performance was measured using Tobin’s Q, and Corporate Social Responsibility Disclosure was measured using Sembiring's CSR Index. The population in this study is the Mining and Manufacturing company listed on the Indonesia Stock Exchange in 2016, as well as participating in PROPER. The type of data used is secondary data. The sampling technique used is purposive sampling. While the data analysis techniques used are descriptive analysis, regression analysis and path analysis (sobel test). The results of regression analysis show that Environmental Performance has no effect on Financial Performance, Environmental Performance has an effect on Corporate Social Responsibility Disclosure, Corporate Social Responsibility Disclosure has an effect on Financial Performance and hypothesis testing using sobel test shows that indirectly Corporate Social Responsibility Disclosure can mediate relationshipsof Performance Environmental with Financial Performance.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FIA/2018/1113/051900889 |
| Uncontrolled Keywords: | Kinerja Lingkungan, Kinerja Keuangan, Corporate Social Responsibility Disclosure-Environmental Performance, Financial Performance, Corporate Social Responsibility Disclosure |
| Subjects: | 600 Technology (Applied sciences) > 658 General management > 658.1 Organization and financial management > 658.15 Financial management |
| Divisions: | Fakultas Ilmu Administrasi > Ilmu Administrasi Bisnis / Niaga |
| Depositing User: | soegeng sugeng |
| Date Deposited: | 08 Aug 2019 03:23 |
| Last Modified: | 25 Oct 2021 04:16 |
| URI: | http://repository.ub.ac.id/id/eprint/165673 |
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