PENGARUH IMPLEMENTASI KINERJA LINGKUNGAN TERHADAP RETURN SAHAM YANG DIMODERASI CORPORATE GOVERNANCE
The purpose of this research is to determinethe influence ofimplementation environmentalperformance onstock returnwith corporate governance as moderating variable. Cumulative Abnormal Return used as a proxy for stock return. Dataforthis research were obtainedfrom secondary data by purposive sampling...
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| Format: | Article |
| Language: | English |
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Universitas Negeri Jakarta
2017-12-01
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| Series: | Jurnal Ilmiah Wahana Akuntansi |
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| Online Access: | http://journal.unj.ac.id/unj/index.php/wahana-akuntansi/article/view/8120 |
| _version_ | 1818043154482331648 |
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| author | Eny Purwaningsih |
| author_facet | Eny Purwaningsih |
| author_sort | Eny Purwaningsih |
| collection | DOAJ |
| description | The purpose of this research is to determinethe influence ofimplementation environmentalperformance onstock returnwith corporate governance as moderating variable. Cumulative Abnormal Return used as a proxy for stock return. Dataforthis research were obtainedfrom secondary data by purposive sampling method. There are 85 manufacturing companieslisted in IDX complying with PROPER KLH RI on 2013-2017that used as sample. This research usessimple linear regression technique as method of analysis.
This research results show that the implementationenvironmental performance has a positive influence to stock return. The results on moderating variable show that the corporate governance use proxy is skill of independent commissioner and skill of audit committee did not mediaterelation between the environmental performance withstock return.
Keywords: Stock return, environmental performance, PROPER, corporate governance, independent commissioner, and audit committee. |
| first_indexed | 2024-12-10T08:57:42Z |
| format | Article |
| id | doaj.art-c617616311e445b5b31db228ef1e25d3 |
| institution | Directory Open Access Journal |
| issn | 2302-1810 |
| language | English |
| last_indexed | 2024-12-10T08:57:42Z |
| publishDate | 2017-12-01 |
| publisher | Universitas Negeri Jakarta |
| record_format | Article |
| series | Jurnal Ilmiah Wahana Akuntansi |
| spelling | doaj.art-c617616311e445b5b31db228ef1e25d32022-12-22T01:55:22ZengUniversitas Negeri JakartaJurnal Ilmiah Wahana Akuntansi2302-18102017-12-011221711898120PENGARUH IMPLEMENTASI KINERJA LINGKUNGAN TERHADAP RETURN SAHAM YANG DIMODERASI CORPORATE GOVERNANCEEny Purwaningsih0Fakultas Ekonomi dan Bisnis Universitas Esa UnggulThe purpose of this research is to determinethe influence ofimplementation environmentalperformance onstock returnwith corporate governance as moderating variable. Cumulative Abnormal Return used as a proxy for stock return. Dataforthis research were obtainedfrom secondary data by purposive sampling method. There are 85 manufacturing companieslisted in IDX complying with PROPER KLH RI on 2013-2017that used as sample. This research usessimple linear regression technique as method of analysis. This research results show that the implementationenvironmental performance has a positive influence to stock return. The results on moderating variable show that the corporate governance use proxy is skill of independent commissioner and skill of audit committee did not mediaterelation between the environmental performance withstock return. Keywords: Stock return, environmental performance, PROPER, corporate governance, independent commissioner, and audit committee.http://journal.unj.ac.id/unj/index.php/wahana-akuntansi/article/view/8120stock returnenvironmental performancepropercorporate governanceindependent commissioneraudit committee |
| spellingShingle | Eny Purwaningsih PENGARUH IMPLEMENTASI KINERJA LINGKUNGAN TERHADAP RETURN SAHAM YANG DIMODERASI CORPORATE GOVERNANCE Jurnal Ilmiah Wahana Akuntansi stock return environmental performance proper corporate governance independent commissioner audit committee |
| title | PENGARUH IMPLEMENTASI KINERJA LINGKUNGAN TERHADAP RETURN SAHAM YANG DIMODERASI CORPORATE GOVERNANCE |
| title_full | PENGARUH IMPLEMENTASI KINERJA LINGKUNGAN TERHADAP RETURN SAHAM YANG DIMODERASI CORPORATE GOVERNANCE |
| title_fullStr | PENGARUH IMPLEMENTASI KINERJA LINGKUNGAN TERHADAP RETURN SAHAM YANG DIMODERASI CORPORATE GOVERNANCE |
| title_full_unstemmed | PENGARUH IMPLEMENTASI KINERJA LINGKUNGAN TERHADAP RETURN SAHAM YANG DIMODERASI CORPORATE GOVERNANCE |
| title_short | PENGARUH IMPLEMENTASI KINERJA LINGKUNGAN TERHADAP RETURN SAHAM YANG DIMODERASI CORPORATE GOVERNANCE |
| title_sort | pengaruh implementasi kinerja lingkungan terhadap return saham yang dimoderasi corporate governance |
| topic | stock return environmental performance proper corporate governance independent commissioner audit committee |
| url | http://journal.unj.ac.id/unj/index.php/wahana-akuntansi/article/view/8120 |
| work_keys_str_mv | AT enypurwaningsih pengaruhimplementasikinerjalingkunganterhadapreturnsahamyangdimoderasicorporategovernance |