DETAIL KOLEKSI

pengaruh carbon emission disclosure dan hard environmental disclosure terhadap earning informativeness dengan environmental performance sebagai variabel moderasi pada perusahaan pertambangan peserta proper yang terdaftar di BEI


Oleh : Andi Siti Rachmi Rerinta Sose

Info Katalog

Nomor Panggil : 2018_2014_AK_023141086

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2018

Pembimbing 1 : Etty Murwaningsari

Pembimbing 2 : Irma Ade Alisa

Subyek : Corporate governance;Hard environmental disclosure

Kata Kunci : carbon emission disclosure, environmental performance, earning information.


File Repositori
No. Nama File Ukuran (KB) Status
1. 2018_2014_AK_023141086_Halaman-Judul.pdf 1447.94
2. 2018_2014_AK_023141086_Bab-1.pdf 1137.4
3. 2018_2014_AK_023141086_Bab-2.pdf 1981.22
4. 2018_2014_AK_023141086_Bab-3.pdf 1434.02
5. 2018_2014_AK_023141086_Bab-4.pdf 1923.08
6. 2018_2014_AK_023141086_Bab-5.pdf 749.62
7. 2018_2014_AK_023141086_Daftar-Pustaka.pdf 927.59
8. 2018_2014_AK_023141086_Lampiran.pdf 1278.04

P Penelitian ini bertujuan untuk mengetahui besarnya pengaruh Carbon Emission Disclosure dan Hard Environmental Disclosure terhadap Earning Informativeness dengan Environmental Performance sebagai Variabel Moderasi pada Perusahaan Pertambahan yang terdaftar di BEI dengan BETA, Ukuran Perusahaan, Leverage dan Kesempatan Bertumbuh sebagai Variabel Kontrol.Penelitian ini merupakan penelitian kuantitatif yang menggunakan data sekunder secara online. Jumlah sampel sebanyak 70 perusahaan pertambangan peserta PROPER di Bursa Efek Indonesia periode 2012-2016. Pengujian yang dilakukan dalam penelitian ini adalah metode analisis regresi berganda dengan menggunakan aplikasi olah data SPSS.Hasil penelitian ini menunjukkan bahwa Carbon Emission Disclosure tidak berpengaruh terhadap Earning Informativeness dengan proksi Earnings Response Coefficient dan Future Earnings Response Coefficient. Hard Environmental Disclosure berpengaruh negatif signifikan terhadap Earning Informativeness dengan proksi Earnings Response Coefficient dan Future Earnings Response Coefficient. Pengujian terhadap variabel moderasi menunjukkan bahwa Environmental Performance dapat memoderasi pengaruh antara Carbon Emission Disclosure dan Hard Environmental Disclosure terhadap Future Earnings Response Coefficient. Variabel kontrol yang memiliki pengaruh positif signifikan adalah ukuran perusahaan dan kesempatan bertumbuh. Leverage dan BETA dibuktikan bahwa tidak memiliki pengaruh signifikan terhadap Earnings Response Coefficient dan Future Earnings Response Coefficient.

T The objective of this research are to identify the effect of Carbon Emission Disclosure and Hard Environmental Disclosure to Earning Informativeness with Environmental Performance as a Moderating Variable and BETA, Size of the Firm, Leverage and Growth Opportunities as Control Variables.This research is a quantitative research using secondary data online. The sample used in this research were 70 mining companies participated in PROPER program listed on Indonesia Stock Exchange in the period 2012-2016. The testing is done by using multiple regression analysis on SPSS data processing application.The result of this research indicate that Carbon Emission disclosure has no effect to Earnings Response Coefficient and has no effect to Future Earnings Response Coefficient, Hard Environmental Disclosure has significant negative effect to Earnings Response Coefficient and has significant negative effect to Future Earnings Response Coefficient, Environmental Performance moderated the effect of Carbon Emission Disclosure and Hard Environmental Disclosure to Future Earnings Response Coefficient. Control variables which has positive significant effect towards Earnings Response Coefficient and Future Earnings Response Coefficient are Size of the Firm and Growth Opportunities. For Leverage and BETA variable were proven to have no effect towards Earnings Response Coefficient and Future Earnings Response Coefficient.

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