PENGARUH CORPORATE GOVERNANCE, GREEN ACCOUNTING, DAN ENVIRONMENTAL MANAGEMENT SYSTEM TERHADAP PROFITABILITAS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2022

Adnan Fauzan Ramdani, . (2023) PENGARUH CORPORATE GOVERNANCE, GREEN ACCOUNTING, DAN ENVIRONMENTAL MANAGEMENT SYSTEM TERHADAP PROFITABILITAS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2022. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini bertujuan untuk menemukan bukti empiris mengenai pengaruh dewan komisaris, dewan direksi, komite audit, green accounting dan environmental management system terhadap tingkat profitabilitas. Profitabilitas pada penelitian ini menggunakan proksi return on asset dan Tobin’s Q. Populasi yang digunakan adalah perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia. Metode penelitian yang digunakan pada penelitian ini adalah kuantitatif. Data bersumber berdasarkan data sekunder yaitu annual report dan laporan keberlanjutan yang diterbitkan dari masing-masing perusahaan. Sampel penelitian dipilih menggunakan teknik purposive sampling sehingga didapatkan total 33 perusahaan pertambangan dengan total pengamatan yaitu 165 data observasi selama 5 tahun. Sebanyak 80 data outlier dikeluarkan dari analisis sehingga diperoleh sebanyak 80 data observasi. Teknik analisis yang digunakan adalah analisis linier berganda dengan bantuan program StataMP 17. Hasil penelitian ini menunjukkan bahwa dewan komisaris tidak berpengaruh terhadap profitabilitas yang diukur dengan ROA. Sebaliknya dewan komisaris berpengaruh negatif terhadap profitabilitas yang diukur dengan Tobins’Q. Dewan direksi tidak berpengaruh terhadap profitabilitas yang diukur dengan ROA dan Tobin’s Q. Komite audit berpengaruh negatif terhadap profitabilitas yang diukur dengan ROA. Sebaliknya komite audit tidak berpengaruh terhadap profitabilitas yang diukur dengan Tobins’Q. Green accounting tidak berpengaruh terhadap profitabilitas yang diukur dengan ROA. Sebaliknya green accounting berpengaruh negatif terhadap profitabilitas yang diukur dengan Tobins’Q. EMS tidak berpengaruh terhadap profitabilitas yang diukur dengan ROA maupun dengan Tobins’Q. ***** This study aims to investigate the empirical evidence on the influence of the board of commissioners, board of directors, audit committee, green accounting, and environmental management system on profitability. Profitability in this study is proxied by return on assets (ROA) and Tobin's Q. The population of this study is mining companies listed on the Indonesia Stock Exchange (IDX). The research method used is quantitative. The data is based on secondary data, namely annual reports and sustainability reports published by each company. The research sample is selected using purposive sampling technique, resulting in a total of 33 mining companies with a total of 165 observation data for 5 years. As many as 80 outliers were removed from the analysis, resulting in 85 observation data. The analysis technique used is multiple linear regression with the assistance of the StataMP 17 program. The board of commissioners does not have a significant effect on profitability measured by ROA. Conversely, the board of commissioners has a negative effect on profitability measured by Tobin's Q. The board of directors does not have a significant effect on profitability measured by ROA and Tobin's Q. The audit committee has a negative effect on profitability measured by ROA. Conversely, the audit committee does not have a significant effect on profitability measured by Tobin's Q. Green accounting does not have a significant effect on profitability measured by ROA. Conversely, green accounting has a negative effect on profitability measured by Tobin's Q. The environmental management system (EMS) does not have a significant effect on profitability measured by ROA and Tobin's Q.

Item Type:	Thesis (Sarjana)
Additional Information:	1). Prof. Agung Dharmawan Buchdadi, M.M., Ph.D. ; 2). Titis Fatarina Mahfirah, S.E., M.S.M
Subjects:	Manajemen > Manajemen , Business
Divisions:	FE > S1 Manajemen
Depositing User:	Users 22312 not found.
Date Deposited:	12 Aug 2024 00:09
Last Modified:	12 Aug 2024 00:09
URI:	http://repository.unj.ac.id/id/eprint/49664

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