Mandiangan, Mega Christia (2013) Pengaruh kinerja lingkungan terhadap kinerja keuangan dengan firm size, leverage, dan growth opportunities sebagai variabel kontrol. Bachelor thesis, Universtitas Pelita Harapan.
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Abstract
Masalah pencemaran lingkungan merupakan dampak dari pengelolaan lingkungan yang tidak sesuai dengan standar yang telah ditentukan. Dalam memaksimalkan laba perusahaan seringkali menyebabkan kerusakan lingkungan. Adanya masalah pencemaran lingkungan dapat berpengaruh terhadap kinerja perusahaan. Pengelolaan lingkungan yang baik akan membuat perusahaan mendapat reputasi yang baik di masyarakat dan menarik investor untuk menanamkan modalnya. Tujuan dari penelitian ini adalah untuk menganalisis pengaruh kinerja lingkungan terhadap kinerja keuangan dengan menggunakan variabel kontrol yaitu firm size, leverage dan growth opportunities. Sampel yang digunakan dalam penelitian ini berasal dari perusahaan manufaktur yang terdaftar pada Bursa Efek Indonesia (BEI) dan PROPER tahun 2008-2012. Metode regresi linier digunakan dalam menganalisis pengaruh kinerja lingkungan terhadap kinerja keuangan perusahaan. Hasil penelitian menunjukkan bahwa kinerja lingkungan tidak berpengaruh signifikan terhadap kinerja keuangan. Hasil penelitian juga menunjukkan bahwa variabel firm size berpengaruh signifikan terhadap kinerja keuangan sedangkan variabel leverage dan growth opportunities tidak berpengaruh signifikan terhadap kinerja keuangan. Hal ini dikarenakan kesadaran perusahaan dalam melakukan manajemen lingkungan masih berdasarkan regulatory demand bukan berdasarkan kehendak perusahaan sendiri / The management of environmental that was not in accordance with the standards has brought the environmental pollution. Maximization of profit has been the cause of environmental pollution. The existence of environmental pollution could possibly affect the company’s financial performance. The good environmental management will bring good reputation for the company from the society and will attract the investors to invest. The aim of this research is, to analyze the effect of environmental performance to financial performance by using control variables like firm size, leverage and growth opportunities. The sample used in this research was from the listed companies on the Indonesia Stock Exchange (IDX) and PROPER 2008-2012. Linear regression method is used to analyze the effect of environmental performance to the financial performance of the company. The results showed that environmental performance does not significantly influence the financial performance. The results also showed that the firm size variable significantly influences financial performance while leverage variable and growth opportunities variables do not significantly affect the financial performance. This is because of the awareness of the company in order to do the environmental management is still based on regulatory demand, it is not based on the will of the company itself
Item Type: | Thesis (Bachelor) | ||||||||||||
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Uncontrolled Keywords: | pencemaran lingkungan; firm size; leverage; growth opportunities; PROPER; kinerja keuangan; environmental pollution | ||||||||||||
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: | Rafael Rudy | ||||||||||||
Date Deposited: | 31 Oct 2022 06:22 | ||||||||||||
Last Modified: | 31 Oct 2022 06:22 | ||||||||||||
URI: | http://repository.uph.edu/id/eprint/50915 |
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