Pengaruh Environmental Performance Dan Environmental Disclosure Terhadap Kinerja Keuangan Perusahaan Kelapa Sawit

Candra, Delaneira Harnandita Kharisma (2021) Pengaruh Environmental Performance Dan Environmental Disclosure Terhadap Kinerja Keuangan Perusahaan Kelapa Sawit. Sarjana thesis, Universitas Brawijaya.

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh informasi lingkungan berupa environmental performance dan environmental disclosure yang dimuat dalam laporan tahunan terhadap kinerja keuangan pada perusahaan kelapa sawit di Indonesia. Sebuah desain explanatory dengan pendekatan kuantitatif yang didukung teknik purposive sampling berhasil mengumpulkan sampel sebanyak 13 perusahaan. Berdasarkan hasil analisis regresi linear berganda, diperoleh hasil bahwa kinerja keuangan perusahaan kelapa sawit tidak dipengaruhi oleh environmental performance, environmental disclosure, dan ukuran perusahaan, tetapi dipengaruhi secara negatif oleh profitabilitas. Hasil tersebut mengarahkan peneliti kepada suatu kesimpulan bahwa investor tidak mempertimbangkan environmental performance dan environmental disclosure dalam pengambilan keputusan investasi di perusahaan kelapa sawit Indonesia. Kesimpulan ini mengindikasikan bahwa investor perlu meningkatkan kepedulian terhadap lingkungan dan mempertimbangkan aspek lingkungan dalam berinvestasi.

English Abstract

This study aims to analyze the effect of environmental information in the form of environmental performance and environmental disclosure on financial performance of palm oil companies in Indonesia. This study applies quantitative approach using explanatory design with 13 samples of palm oil companies selected through purposive sampling. The results of multiple linear regression analysis reveal that the financial performance of palm oil companies is not influenced by environmental performance, environmental disclosure, and company size, but is negatively influenced by profitability. It implies that investors do not consider environmental performance and environmental disclosure in making investment decisions in Indonesian palm oil companies. Thus, investors need to increase their environmental awareness and consider environmental aspects in investing.

Other obstract

-

Item Type: Thesis (Sarjana)
Identification Number: 05021020044
Uncontrolled Keywords: environmental performance, environmental disclosure, dan kinerja keuangan, environmental performance, environmental disclosure, and financial performance
Subjects: 600 Technology (Applied sciences) > 657 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Nur Cholis
Date Deposited: 01 Nov 2021 06:49
Last Modified: 23 Feb 2022 02:04
URI: http://repository.ub.ac.id/id/eprint/186278
[thumbnail of DALAM MASA EMBARGO] Text (DALAM MASA EMBARGO)
- DELANEIRA HARNANDITA KHARISMA CANDRA.pdf
Restricted to Registered users only until 31 December 2023.

Download (2MB)
[thumbnail of Thumbnails conversion from text to thumbnail_lightbox] Other (Thumbnails conversion from text to thumbnail_lightbox)
lightbox.jpg

Download (47kB)
[thumbnail of Thumbnails conversion from text to thumbnail_preview] Other (Thumbnails conversion from text to thumbnail_preview)
preview.jpg

Download (18kB)
[thumbnail of Thumbnails conversion from text to thumbnail_medium] Other (Thumbnails conversion from text to thumbnail_medium)
medium.jpg

Download (6kB)
[thumbnail of Thumbnails conversion from text to thumbnail_small] Other (Thumbnails conversion from text to thumbnail_small)
small.jpg

Download (1kB)

Actions (login required)

View Item View Item