PENGARUH PROFITABILITAS, LEVERAGE, DAN BIAYA LINGKUNGAN TERHADAP KINERJA LINGKUNGAN

IMANUEL WIHANDOKO, . (2022) PENGARUH PROFITABILITAS, LEVERAGE, DAN BIAYA LINGKUNGAN TERHADAP KINERJA LINGKUNGAN. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, leverage, dan biaya lingkungan terhadap kinerja lingkungan. Profitabilitas diproksikan dengan return on asset, leverage diproksikan dengan debt on equity ratio. Populasi penelitian adalah perusahaan nonkeuangan yang terdaftar di Bursa Efek Indonesia (BEI) dan PROPER pada periode 2017-2020. Teknik menentukan sampel menggunakan metode purposive sampling dan diperoleh sampel 13 perusahaan sehinggal total amatan sebanyak 52. Analisis data untuk pengujian hipotesis pada penelitian ini menggunakan analisis regresi data panel dengan software Eviews 8. Berdasarkan hasil penelitian diketahui bahwa profitabilitas, leverage, dan biaya lingkungan berpengaruh negatif dan signifikan terhadap kinerja lingkungan. ************************* This study aims to determine the effect of profitability, leverage, and environmental costs on environmental performance. Profitability is proxied by return on assets, leverage is proxied by debt on equity ratio. The research population are non-financial companies listed on the Indonesia Stock Exchange (IDX) and PROPER in the 2017-2020 period. The sampling technique used purposive sampling method and obtained a sample of 13 companies with total observations were 52. Data analysis for hypothesis testing in this study used panel data regression analysis with Eviews 8 software. and significant to environmental performance.

Item Type:	Thesis (Sarjana)
Additional Information:	1). Adam Zakaria, M.Ak., Ph.D, ; 2). Dr. I Gusti Ketut Agung Ulupui, S.E,M.Si.Ak,CA.
Subjects:	Ilmu Sosial > Perdagangan, e-commerce > Akuntansi
Divisions:	FE > S1 Akuntansi
Depositing User:	PKL .
Date Deposited:	03 Oct 2024 04:26
Last Modified:	03 Oct 2024 04:26
URI:	http://repository.unj.ac.id/id/eprint/51154

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