Riyanto, Betty Noviyanti (2011) Pengaruh pengungkapan akuntansi lingkungan terhadap kinerja perusahaan dengan kinerja lingkungan sebagai variabel intervening. Bachelor thesis, Universtitas Pelita Harapan.
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Abstract
Pengungkapan akuntansi lingkungan perusahaan diukur dari pengungkapan informasi mengenai kegiatan lingkungan yang dilakukan perusahaan, termasuk biaya-biaya lingkungan yang dikeluarkan untuk kegiatan lingkungan itu. Kinerja lingkungan merupakan penilaian yang diberikan oleh pihak independen kepada perusahaan atas kegiatan lingkungan yang dilakukan. Penelitian ini membahas mengenai pengaruh pengungkapan akuntansi lingkungan terhadap kinerja perusahaan dengan menggunakan kinerja lingkungan sebagai variabel intervening. Proksi yang digunakan untuk mengukur variabel ini adalah dengan peringkat warna dalam PROPER dan kepemilikan ISO 14001:2004. Kinerja perusahaan sebagai variabel dependen dalam penelitian ini diukur menggunakan rasio keuangan perusahaan dan rumus Tobin’s Q Theory untuk melihat nilai perusahaan di pasar. Populasi dalam penelitian ini adalah perusahaan manufaktur dan pertambangan yang terdaftar di BEI (Bursa Efek Indonesia) tahun 2008-2010. Penelitian ini menggunakan nonprobability sampling dengan metode pengumpulan data purposive sampling. Jenis data yang digunakan adalah data sekunder, yang dikumpulkan dengan data dokumentasi. Penelitian ini menggunakan 13 perusahaan sebagai sampel penelitian. Peneliti menggunakan model penelitian analisis jalur (path analysis method) untuk membuktikan fungsi kinerja lingkungan sebagai variabel intervening dalam pengaruh pengungkapan akuntansi lingkungan terhadap kinerja perusahaan. Pengungkapan akuntansi lingkungan berpengaruh positif terhadap kinerja perusahaan secara tidak langsung, melalui kinerja lingkungan yang berperan sebagai variabel intervening. Pengungkapan akuntansi lingkungan berpengaruh negatif terhadap kinerja perusahaan secara langsung. Pengungkapan akuntansi lingkungan berpengaruh secara positif terhadap kinerja lingkungan dan kinerja lingkungan berpengaruh secara positif terhadap kinerja perusahaan / Company Environmental Accounting Disclosure is measured by company’s information about environmental activities conducted by the company it self, including all the environmental expenses for that activities. Environmental performance is a valuation given by the independence to the company based from their performance on environmental performance. This survey is explaining about the effects of environmental accounting disclosure by company performance which the environmental performance as a intervening variable. The proxy that used for measuring this variable is stage of PROPER colors and ISO 14001:2004 ownership. Company performance as a dependent variable is explained by company financial statement ratio and Tobin’s Q Theory in order to see the company value in stocks market. The population in this survey are manufacture companies and mining companies where listed in BEI (Indonesia Stocks Exchange) period 2008-2010. This survey is using non-probability sampling with collection method of purposive sampling and secondary data type and collected by documentation data. For the sample, this survey using 13 companies as sample objects and path analysis method due of proving environmental performance functions as a intervening variable in order to disclosure environmental accounting towards company performance. Environmental accounting disclosure has a positive indirect connection against company performance trough environmental performance as an intervening variable. Conversely, the environmental accounting disclosure has a negative connection towards company performance directly. Environmental accounting disclosure has a positive connection with environmental accounting and environmental performance influential positive connection with company performance
Item Type: | Thesis (Bachelor) | ||||||||||||
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Uncontrolled Keywords: | pengungkapan akuntansi lingkungan; kinerja lingkungan; kinerja perusahaan; environmental accounting disclosure; environmental performance; company performance | ||||||||||||
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||||||
Divisions: | University Subject > Current > Faculty/School - UPH Surabaya > Business School > Master of Management Current > Faculty/School - UPH Surabaya > Business School > Master of Management |
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Depositing User: | Rafael Rudy | ||||||||||||
Date Deposited: | 07 Sep 2022 03:06 | ||||||||||||
Last Modified: | 07 Sep 2022 03:06 | ||||||||||||
URI: | http://repository.uph.edu/id/eprint/50092 |
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