Pengaruh kinerja lingkungan dan karakteristik entitas terhadap tingkat pengungkapan keberlanjutan lingkungan pada perusahaan yang terdaftar di Bursa Efek Indonesia periode 2018-2020 = The effect of environmental performance and entity characteristics on the level of disclosure of environmental sustainability in companies listed on the Indonesia Stock Exchange for the period 2018 - 2020

Rinaldi, William Axel (2021) Pengaruh kinerja lingkungan dan karakteristik entitas terhadap tingkat pengungkapan keberlanjutan lingkungan pada perusahaan yang terdaftar di Bursa Efek Indonesia periode 2018-2020 = The effect of environmental performance and entity characteristics on the level of disclosure of environmental sustainability in companies listed on the Indonesia Stock Exchange for the period 2018 - 2020. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Entitas menerbitkan laporan keberlanjutan dengan tujuan untuk berkomunikasi dan membentuk relasi yang baik dengan stakeholdernya. Entitas yang memiliki kinerja lingkungan yang tinggi akan memiliki tingkat pengungkapan lingkungan yang tinggi pula. Karakteristik entitas juga dapat memengaruhi tingkat pengungkapan keberlanjutan lingkungan. Entitas yang berukuran besar atau berada dalam industri sensitif akan memiliki tekanan eksternal lebih tinggi. Penelitian ini dilaksanakan untuk menguji secara empiris dampak kinerja lingkungan dan karakteristik entitas terhadap tingkat pengungkapan keberlanjutan entitas. Variabel independen penelitian ini adalah kinerja lingkungan, tipe industri, ukuran entitas, dan profitabilitas. Variabel dependen penelitian ini adalah pengungkapan keberlanjutan lingkungan. Alat analisis penelitian ini menggunakan model regresi berganda. Populasi penelitian ini adalah seluruh entitas yang terdaftar dalam Bursa Efek Indonesia periode 2018 - 2020. Sampel dipilih dengan metode purposive sampling. Pengumpulan data dilaksanakan dengan mengumpulkan data sekunder dari BEI, laporan keberlanjutan, dan hasil PROPER. Total sampel sebanyak 70 yang didapatkan dari 31 entitas yang telah memenuhi kriteria sampel. Hasil penelitian menunjukkan kinerja lingkungan dan tipe industri berpengaruh signifikan positif atas pengungkapan keberlanjutan lingkungan, Ukuran entitas tidak berpengaruh signifikan terhadap pengungkapan keberlanjutan lingkungan, dan Profitabilitas berpengaruh signifikan negatif terhadap pengungkapan keberlanjutan lingkungan. / Entities issued sustainability reports with the aim of communicating and establishing good relationships with their stakeholders. Entities with high environmental performance will have a high level of environmental disclosure as well. The characteristics of the entity may also affect the level of environmental disclosure. Large entities or entities in sensitive industries will have higher external pressure. This study was conducted to empirically examine the impact of environmental performance and entity characteristics on the level of disclosure of the entity's sustainability. Independent variables of this study are environmental performance, industry type, entity size, and profitability. Dependent variable of this study is the disclosure of environmental sustainability. This research analysis tool uses multiple regression models. The population of this study is all entities listed on the Indonesia Stock Exchange for the period 2018-2020. The sample was selected using the purposive sampling method. Data collection is carried out by collecting secondary data. A total of 70 samples were obtained from 31 entities that met the sample criteria. The results showed that environmental performance and industry type had a significant positive effect on environmental disclosure, entity size had no significant effect on environmental disclosure, and profitability had a significant negative effect on environmental disclosure.

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