SARI, MELINDA (2023) PENGARUH BIAYA LINGKUNGAN TERHADAP KINERJA KEUANGAN PERUSAHAAN DENGAN KINERJA LINGKUNGAN SEBAGAI VARIABEL INTERVENING (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia periode 2017-2022). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This study aims to determine the effect of Environmental Costs on Financial Performance with Environmental Performance as the intervening variable. Financial performance is measured using Return On Equity and environmental performance is proxied by the PROPER rating. The research population includes mining companies listed on the Indonesia Stock Exchange in 2017-2022. The sampling method used in this study was purposive sampling and 17 companies were selected with a total sample of 66 research data. The hypothesis in this study was tested using path analysis and sobel test. The results showed that environmental costs affect financial performance while, environmental costs have no effect on environmental performance. environmental performance has no effect on financial performance and environmental performance does not act as a mediator between environmental costs and financial performance.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Penelitian ini bertujuan untuk mengetahui pengaruh Biaya Lingkungan terhadap Kinerja Keuangan dengan Kinerja Lingkungan sebagai variabel interveningnya. Kinerja keuangan diukur dengan menggunakan Return On Equity dan kinerja lingkungan diproksikan dengan peringkat PROPER. Populasi Penelitian meliputi perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2017-2022. Metode penentuan sampel yang digunakan dalam penelitian ini adalah purposive sampling dan terpilih 17 perusahaan dengan total sampel 66 data penelitian. Hipotesis dalam penelitian ini diuji dengan menggunakan analisis jalur dan uji sobel. Hasil penelitian menunjukan bahwa biaya lingkungan berpengaruh terhadap kinerja keuangan sedangkan, biaya lingkungan tidak berpengaruh terhadap kinerja lingkungan. kinerja lingkungan tidak berpengaruh terhadap kinerja keuangan dan kinerja lingkungan tidak berperan sebagai mediator antara biaya lingkungan terhadap kinerja keuangan. | |||||||||
| Uncontrolled Keywords: | Environmental Costs, Environmental Performance, and Financial Performance. Biaya Lingkungan, Kinerja Lingkungan, dan Kinerja Keuangan. | |||||||||
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Mrs Melinda Sari | |||||||||
| Date Deposited: | 14 Nov 2023 10:15 | |||||||||
| Last Modified: | 14 Nov 2023 10:15 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/30918 |
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