Pengaruh Environmental Expenditure, Environmental Disclosure Dan Corporate Social Responsibility Disclosure Terhadap Kualitas Informasi Akuntansi Perusahaan Manufaktur

Putri, Devitha Widanti and Dr. Dra. Erwin Saraswati., M. Acc (2021) Pengaruh Environmental Expenditure, Environmental Disclosure Dan Corporate Social Responsibility Disclosure Terhadap Kualitas Informasi Akuntansi Perusahaan Manufaktur. Sarjana thesis, Universitas Brawijaya.

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Environmental Expenditure, Environmental Disclosure dan Corporate Social Responsibility Disclosure terhadap Kualitas Informasi Akuntansi. Populasi penelitian adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2015 – 2019. Pemilihan sampel pada penelitian ini menggunakan purposive sampling dan diperoleh sebanyak 105 sample. Metode analisis yang digunakan adalah analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa Environmental Disclosure dan Corporate Social Responsibility Disclosure dapat meningkatkan kualitas informasi akuntansi. Sedangkan Environmental Expenditure tidak dapat meningkatkan kualitas informasi akuntans

English Abstract

This study aims to determine the effect of Environmental Expenditure, Environmental Disclosure and Corporate Social Responsibility Disclosure on the quality of accounting information. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange from 2015 to 2019, and 105 samples selected by purposive sampling method. The analytical method used to analyze the data is multiple regression analysis. The results of this study indicate that Environmental Disclosure and Corporate Social Responsibility Disclosure can improve the quality of accounting information. Meanwhile, Environmental Expenditure is unable to improve the quality of accounting information

Item Type: Thesis (Sarjana)
Identification Number: 0520020535
Uncontrolled Keywords: Environmental Disclosure, Corporate Social Responsibility Disclosure, Environmental Expenditure, Relevansi Nilai, Manajemen Laba, Environmental Disclosure, Corporate Social Responsibility Disclosure, Environmental Expenditure, Value Relevance, Earnings Management
Subjects: 600 Technology (Applied sciences) > 657 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Nur Cholis
Date Deposited: 14 Jun 2022 02:13
Last Modified: 14 Jun 2022 04:57
URI: http://repository.ub.ac.id/id/eprint/191085
[thumbnail of DALAM MASA EMBARGO] Text (DALAM MASA EMBARGO)
Devitha Widanti Putri.pdf
Restricted to Registered users only until 31 December 2022.

Download (2MB)

Actions (login required)

View Item View Item