Artikel Ilmiah : C1L012023 a.n. WAKHID BAGAS PRANOTO
| NIM | C1L012023 |
|---|---|
| Namamhs | WAKHID BAGAS PRANOTO |
| Judul Artikel | The Effect of Profitability, Leverage, and Environmental Performance on Environmental Disclosure in Manufacturing Companies Listed in Indonesia Stock Exchange |
| Abstrak (Bhs. Indonesia) | Perkembangan sektor industri memiliki peran penting dalam memberikan dampak positif terhadap perekonomian, namun disisi lain juga membawa efek negatif terhadap lingkungan yaitu semakin meningkatnya jumlah limbah industri yang berpotensi menimbulkan pencemaran sehingga dapat menyebabkan penurunan kualitas lingkungan. Kondisi tersebut membuat masyarakat membutuhkan informasi sejauh mana perusahaan telah melaksanakan aktivitas sosial dan lingkungannya untuk memastikan hak-hak mereka telah terpenuhi. Tujuan penelitian ini adalah untuk menganalisis pengaruh profitabilitas, leverage, dan kinerja lingkungan terhadap environmental disclosure. Penelitian ini merupakan penelitian kuantitatif yang bersumber dari data sekunder. Populasi dalam penelitian adalah perusahaan manufaktur yang terdaftar di BEI tahun 2013-2015 dan mengikuti PROPER tahun 2013-2015. Sampel dipilih menggunakan purposive sampling dan didapatkan 40 sampel perusahaan manufaktur. Periode penelitian ini dilakukan selama 3 tahun, sehingga total data sample yang diperoleh sebanyak 120 perusahaan manufaktur. Analisis data yang digunakan adalah Analisis Regresi Berganda. Berdasarkan hasil penelitian maka diperoleh kesimpulan bahwa variabel profitabilitas, dan kinerja lingkungan memiliki pengaruh positif dan signifikan terhadap environmental disclosure. Sedangkan variabel leverage memiliki pengaruh positif tidak signifikan terhadap environmental disclosure. |
| Abtrak (Bhs. Inggris) | Development of industrial sector also had a negative impact on the environment such as increasing the amount of industrial waste that could potentially lead to environmental degradation. These conditions make the public needs information which the company has been carrying out its social and environmental activities to ensure their rights are met. The research objectives of this study are to analyze the effect of profitability, leverage, and environmental performance on environmental disclosure. This is quantitative research with secondary technique as the data resources. The population in this research is manufacturing companies listed on the Indonesia Stock Exchange in 2013-2015 and follow PROPER years 2013-2015. Samples were selected using purposive sampling and obtained 40 samples of manufacturing companies. Period of this research conducted for 3 years, so the total of sample data obtained is 120 manufacturing companies. Analysis of the data used is Multiple Regression Analysis. Based on the research results can be concluded that the variables of profitability and environmental performance has a positive and significant impact on environmental disclosure. While leverage variables have a positive influence not significant to environmental disclosure. |
| Kata kunci | Profitability, Leverage, Environmental Performance, and Environmental Disclosure |
| Pembimbing 1 | Dr. Margani Pinasti, M.Si., Ak. CA |
| Pembimbing 2 | Dr. Eliada Herwiyanti, S.E., M.Si., Ak. CA |
| Pembimbing 3 | Dra. Irianing Suparlinah, M.Si., Ak. CA |
| Tahun | 2017 |
| Jumlah Halaman | 21 |
| Tgl. Entri | 2017-08-15 15:43:44.339285 |