Irawan, Farrel (2020) Pengaruh biaya lingkungan pada CSR terhadap rasio PBV dan ROA pada perusahaan sektor infrastruktur, utilitas dan transportasi yang terdaftar di BEI pada periode 2014-2019. Bachelor thesis, Universitas Pelita Harapan.
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Abstract
Presiden Joko Widodo yang akrab dipanggil Jokowi, sedang melakukan pembangunan infrastruktur besar-besaran di seluruh Indonesia sejak terpilihnya beliau di tahun 2014 kemarin. Pembangunan infrastruktur ini juga merupakan fokus utama Jokowi dalam upaya memajukan negara Indonesia. Tidak dapat dipungkiri, pembangunan infrastruktur yang berskala besar ini tentunya akan memberikan dampak terhadap pihak di sekitar perusahaan baik itu masyarakat sekitar dan sumber daya alam. Kegiatan tanggung jawab ini dinamakan Corporate Social Responsibility (CSR). Secara umum, biaya dalam CSR dibagi menjadi tiga kategori yakni biaya ekonomi, sosial dan lingkungan. Pada penelitian ini, biaya lingkungan menjadi variabel yang difokuskan untuk diteliti. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh Biaya Lingkungan terhadap rasio Price-to-Book Value (PBV) dan Return-on-Assets (ROA). Penelitian ini berjenis kuantitatif dan data yang diambil bersifat primer yang diambil dari situs resmi perusahaan infrastruktur, utilitas dan transportasi yang terdaftar di Bursa Efek Indonesia. Analisis data dilakukan dengan menggunakan uji analisis regresi linear berganda pada software IBM SPSS Statistics 21. Populasi yang digunakan dalam penelitian ini adalah perusahaan infrastruktur, utilitas, dan transportasi yang terdaftar pada Bursa Efek Indonesia Tahun (2014-2019). Dari hasil uji t yang dilakukan pada penelitian ini, didapatkan hasil bahwa variabel Biaya Lingkungan tidak berpengaruh terhadap PBV yang ditunjukkan dari nilai signifikansi > 0,05 yaitu 0,320, sedangkan uji Biaya Lingkungan terhadap ROA didapatkan hasil berpengaruh, yaitu dengan nilai signifikansi sebesar 0,017 atau lebih kecil dari 0,05. Rekomendasi dari penelitian ini adalah untuk peneliti selanjutnya agar dapat menambahkan variabel. / President Joko Widodo, who is familiarly called Jokowi, is carrying out massive infrastructure development throughout Indonesia since his election in 2014. This infrastructure development is also Jokowi's main focus in advancing the country. Many projects such as toll roads, airports and paved roads in villages were built during his reign. With infrastructure development on a large scale like this, it is hoped that it can support the country's economy as well. Apart from infrastructure, utility and transportation companies that are in the same sector as infrastructure companies will experience an increase in investment. It is undeniable that this large-scale infrastructure development will certainly have an impact on those around the company, be it the local community and natural resources. This responsible activity is called Corporate Social Responsibility (CSR). In general, costs in CSR are divided into three categories, namely economic, social and environmental costs. In this study, environmental cost is the focused variable to be researched. The purpose of this study was to determine the effect of environmental costs on the ratio of Price-to-Book Value (PBV) and Return-on-Assets (ROA). This research is a quantitative type and primary data is taken from the official websites of infrastructure, utility and transportation companies listed on the Indonesia Stock Exchange. Data analysis was performed using multiple linear regression analysis test on IBM SPSS Statistics 21 software. The population used in this study were infrastructure, utility, and transportation companies listed on the Indonesia Stock Exchange (2014-2019). From the results of the t test carried out in this study, it was found that the environmental cost variable had no effect on PBV which was indicated by a significance value> 0.05, namely 0.320, while the environmental cost test on ROA had an effect, namely with a significance value of 0.017, which is smaller than 0.05. The recommendation of this research is for future researchers to add variables.
Item Type: | Thesis (Bachelor) | ||||||||||||
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Uncontrolled Keywords: | biaya lingkungan dalam CSR; PBV; ROA | ||||||||||||
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||||||
Divisions: | University Subject > Current > Faculty/School - UPH Surabaya > Business School > Accounting Current > Faculty/School - UPH Surabaya > Business School > Accounting |
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Depositing User: | Users 17912 not found. | ||||||||||||
Date Deposited: | 16 Feb 2021 08:15 | ||||||||||||
Last Modified: | 16 Feb 2021 08:15 | ||||||||||||
URI: | http://repository.uph.edu/id/eprint/15465 |
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