DETAIL KOLEKSI

Pengaruh Kinerja Lingkungan, Kinerja Ekonomi, Kinerja Sosial, Dan Tata Kelola Perusahaanterhadap Pengungkapan Lingkungan Pada Perusahaan Pertambangan Yang Terdapat Di Bursa Efek Indonesia Tahun 2011-2016.


Oleh : Muhammad Hafid

Info Katalog

Nomor Panggil : 2017_TA_AK_023131338

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2017

Pembimbing 1 : Yvonne Augustine

Subyek : Financial accounting;Corporate governance;Environmental performance

Kata Kunci : environmental disclosure, environmental performance, economic perfromance, financial performance, so


File Repositori
No. Nama File Ukuran (KB) Status
1. 2017_TA_AK_023131338-Halaman-judul.pdf 1145.35

P Penelitian ini bertujuan untuk meberikan bukti empiris pengaruh environmental performance, economic performance, social performance, dan corporate governance terhadap environmental disclosure. Good Corporate Governance diukur dengan menggunakan prinsip-prinsip Good Corporate Governance sebagaimana telah dijelaskan oleh Organization for Economic Coorporation and Development (EOCD). Environmental Performance diukur dengan menggunakan PROPER , dan Economic Performance diukur dengan menggunakan ratio ROA, sedangkan Sosial Performance diukur dengan menggunakan Indikator pengungkapan Sustainability Reporting menurut GRI-G4. Environmental Disclosure diukur dengan menggunakan Environmental Disclosure Index (EDI) yang terdiri dari 20 item pengungkapan lingkungan yang mengadopsi penelitian yang telah dikembangkan oleh Razeed (2010). Sampel penelitian ini menggunakan 96 observasi perusahaan pertambangan yang merupakan perusahaan yang terdaftar di Bursa Efek Indonesia selama 6 tahun berturut – turut, yaitu 2011 – 2016. Data dianalisis menggunakan regresi berganda. Berdasarkan hasil pengujian disimpulkan bahwa social performance berpengaruh positif terhadap environmental disclosure. Sedangkan, environmental performance , economic performance, dan corporate governance tidak memiliki pengaruh terhadap environmental disclosure

T The aim of this research is to provide empirical evidence on the impact of environmental performance, economic performance,social performance, and corporate governancetoward environmental disclosure. Good corporate governance measured by using the principles of good corporate governance as decribed by Organization for Economic Corporation and Development (OECD). Environmental performance is measured using PROPER, and economic performance is measured using ratio (ROA), while social performance measured using Indicators Disclosure Sustainability Reporting according to GRI-G4. Environmental disclosure measured using Environmental Dsclosure Index (EDI) consisting of 20 who adopted research had been depeloped by Razeed (2010). Sample of this research used 96 observation mining of the company and listed on the Indonesia Stock Exchange during the research period 2011 – 2016. Data analysed using multiple regression method. Based on the result of analysis concluded that the social performance have positive effect on environmental disclosure. Meanwhile, environmental performance, economic performance, and corporate governance have no effect on environmental disclosure.

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