Ningsih, Fadilla Eka (2018) Pengaruh Environmental Management terhadap Profitabilitas (Studi pada Perusahaan Peralatan Elektronik dan Kimia First Section yang Terdaftar di Japan Exchange Group (JPX) Periode 2014-2016). Sarjana thesis, Universitas Brawijaya.
Abstract
Tujuan dari penelitian ini adalah untuk menguji pengaruh environmental management secara parsial dan simultan terhadap profitabilitas yang diukur dengan rasio profitabilitas yang terdiri dari ROA (Return on Asset) dan ROE (Return on Equity). Environmental management itu sendiri terdiri dari environmental investment dan environmental cost yang merupakan variabel bebas, sedangkan ROA dan ROE adalah variabel terikat. Penelitian ini menggunakan 42 sampel dari perusahaan peralatan elektronik sebanyak 16 sampel dan perusahaan kimia sebanyak 26 sampel. Data yang diambil berasal dari Sustainability atau Environmental atau Corporate Social Responsibility Report dan data profitabilitas dari Annual Report perusahaan periode 2014-2016. Maka, total sampel yang digunakan sebanyak 126 sampel perusahaan. Jenis penelitian ini adalah penelitian eksplanatif dengan pendekatan kuantitatif. Hasil penelitian menunjukkan bahwa: 1) Environmental investment tidak berpengaruh signifikan secara parsial pada ROA perusahaan elektronik dan kimia first section di Jepang periode 2014-2016, 2) Environmental cost tidak berpengaruh signifikan secara parsial pada ROA perusahaan elektronik dan kimia first section di Jepang periode 2014-2016, 3) Environmental investment dan environmental cost tidak berpengaruh signifikan secara simultan pada ROA perusahaan elektronik dan kimia first section di Jepang periode 2014-2016, 4) Environmental investment berpengaruh signifikan secara parsial pada ROE perusahaan elektronik dan kimia first section di Jepang periode 2014-2016, 5) Environmental cost tidak berpengaruh signifikan secara parsial pada ROE perusahaan elektronik dan kimia first section di Jepang periode 2014-2016, 6) Environmental investment dan environmental cost berpengaruh signifikan secara simultan pada ROE perusahaan elektronik dan kimia first section di Jepang periode 2014-2016.
English Abstract
The purpose of this study was to examine the effect of environmental management partially and simultaneously towards profitability, using profitability ratios consists of ROA (Return on Assets) and ROE (Return on Equity). Environmental management consists of environmental investment and environmental cost which were independent variables, while ROA and ROE were independent variables. This study used 42 samples from 16 electronic appliances companies and 26 chemical companies. Data sourced from Sustainability or Environmental or Corporate Social Responsibility Report, and profitability data from Annual Report from 2014-2016. So, total of samples was 126 sample companies. This type of research was explanatory research with a quantitative approach. The results showed that: 1) Environmental investment had no significantly and partially effect on ROA of the first section electronic appliances and chemical companies in Japan on period 2014-2016, 2) Environmental costs had no significantly and partially effect on ROA of the first section of electronic appliances and chemical companies in Japan on period 2014 -2016, 3) Environmental investment and environmental costs had no significantly and simultaneously effect on ROA of the first section electronic appliances and chemical companies in Japan on period 2014-2016, 4) Environmental investment had significantly and partially effect on the ROE of the first section electronic appliances and chemical companies in Japan on period 2014-2016, 5) Environmental costs had no significantly and partially effect on ROE of the first section electronic appliances and chemical companies in Japan on period 2014-2016, 6) Environmental investment and environmental costs had significantly and simultaneously effect on ROA of the first section
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FIA/2018/1129/051900958 |
| Uncontrolled Keywords: | Environmental Management, Environmental Investment, Environmental Cost, Profitabilitas, Return on Asset (ROA), Return on Equity (ROE). |
| Subjects: | 600 Technology (Applied sciences) > 658 General management > 658.02 Management of enterprises of specific sizes and scope / Corporate governance |
| Divisions: | Fakultas Ilmu Administrasi > Ilmu Administrasi Bisnis / Niaga |
| Depositing User: | soegeng sugeng |
| Date Deposited: | 29 Oct 2019 08:14 |
| Last Modified: | 25 Oct 2021 04:23 |
| URI: | http://repository.ub.ac.id/id/eprint/165724 |
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