ASTRINI, DITA AYU (2016) DAMPAK ENVIRONMENTAL PERFORMANCE DAN ENVIRONMENTAL DISCLOSURE TERHADAP PROFITABILITAS PERUSAHAN. S1 thesis, STIE Indonesia Banking School.
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Abstract
The purpose of this study is to determine the effect of environmental performance and environmental disclosure to profitability by using leverage and firm size control variable of companies in SRI-KEHATI Index from 2010 until 2014. Samples were taken by using purposive sampling method. Existing data were analyzed using Eviews Program 7 with multiple linear regression analysis method. The research proves that there is a significantly negative effect between environmental performance and profitability, while there is no influence between environmental disclosure and profitability, and control variables in this study a significant negative effect on profitability. The results of the study imply that the stakeholders have to see the activities done outside the company's operations, and the public can sort out the company that cares about the environment and not in the middle of similar industries.
| Item Type: | Thesis (S1) |
|---|---|
| Uncontrolled Keywords: | environmental performance, environmental disclosure, profitability, leverage, size |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Prodi S1 Akuntansi |
| Depositing User: | Sparta Sparta |
| Date Deposited: | 04 Dec 2022 04:01 |
| Last Modified: | 04 Dec 2022 04:01 |
| URI: | http://repository.ibs.ac.id/id/eprint/5471 |
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