PENGARUH KINERJA LINGKUNGAN TERHADAP PENGUNGKAPAN INFORMASI LINGKUNGAN SERTA PENGARUH KINERJA LINGKUNGAN DAN PENGUNGKAPAN INFORMASI LINGKUNGAN TERHADAP KINERJA EKONOMI PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Listing di BEI Tahun 2009-2011)

This study aims to examine the effect of environmental performance on environmental disclosure, the effect of environmental performance and environmental disclosure on financial performance of companies. The proxy of environmental disclosure which are the dependent and independent variable is enviro...

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Main Authors: , RIFKHA BETHARIA BR PASARIBU, , Drs. Irfan Nursasmito, M.Si.
Format: Thesis
Published: [Yogyakarta] : Universitas Gadjah Mada 2013
Subjects:
ETD
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author , RIFKHA BETHARIA BR PASARIBU
, Drs. Irfan Nursasmito, M.Si.
author_facet , RIFKHA BETHARIA BR PASARIBU
, Drs. Irfan Nursasmito, M.Si.
author_sort , RIFKHA BETHARIA BR PASARIBU
collection UGM
description This study aims to examine the effect of environmental performance on environmental disclosure, the effect of environmental performance and environmental disclosure on financial performance of companies. The proxy of environmental disclosure which are the dependent and independent variable is environmental disclosure index (EDI). The proxy of environmental performance which one of independent variable is measured based on the performance of companies in the PROPER. Mean while, the proxy of economic performance which one of dependent variable are EVA and annual return. Sampling method which used in this study is purposive sampling. The sample in this study consist of 15 manufacturing companies which have been listing in Indonesia Stock Exchange and participated in PROPER around 2009- 2011. The statistical method used in this study is simple linear regression analysis. The data analysis technique and hypothesis testing using SPSS software version 13. The result showed that environmental performance significantly effect the environmental disclosure. Meanwhile, the second hypothesis indicates that environmental performance significantly effect EVA. But, from third hypothesis showed that statistically environmental performance doesn�t effect annual return. And the last, environmental disclosure doesn�t affect economic performance through indicators EVA and annual return.
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spelling oai:generic.eprints.org:1200842016-03-04T08:42:22Z https://repository.ugm.ac.id/120084/ PENGARUH KINERJA LINGKUNGAN TERHADAP PENGUNGKAPAN INFORMASI LINGKUNGAN SERTA PENGARUH KINERJA LINGKUNGAN DAN PENGUNGKAPAN INFORMASI LINGKUNGAN TERHADAP KINERJA EKONOMI PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Listing di BEI Tahun 2009-2011) , RIFKHA BETHARIA BR PASARIBU , Drs. Irfan Nursasmito, M.Si. ETD This study aims to examine the effect of environmental performance on environmental disclosure, the effect of environmental performance and environmental disclosure on financial performance of companies. The proxy of environmental disclosure which are the dependent and independent variable is environmental disclosure index (EDI). The proxy of environmental performance which one of independent variable is measured based on the performance of companies in the PROPER. Mean while, the proxy of economic performance which one of dependent variable are EVA and annual return. Sampling method which used in this study is purposive sampling. The sample in this study consist of 15 manufacturing companies which have been listing in Indonesia Stock Exchange and participated in PROPER around 2009- 2011. The statistical method used in this study is simple linear regression analysis. The data analysis technique and hypothesis testing using SPSS software version 13. The result showed that environmental performance significantly effect the environmental disclosure. Meanwhile, the second hypothesis indicates that environmental performance significantly effect EVA. But, from third hypothesis showed that statistically environmental performance doesn�t effect annual return. And the last, environmental disclosure doesn�t affect economic performance through indicators EVA and annual return. [Yogyakarta] : Universitas Gadjah Mada 2013 Thesis NonPeerReviewed , RIFKHA BETHARIA BR PASARIBU and , Drs. Irfan Nursasmito, M.Si. (2013) PENGARUH KINERJA LINGKUNGAN TERHADAP PENGUNGKAPAN INFORMASI LINGKUNGAN SERTA PENGARUH KINERJA LINGKUNGAN DAN PENGUNGKAPAN INFORMASI LINGKUNGAN TERHADAP KINERJA EKONOMI PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Listing di BEI Tahun 2009-2011). UNSPECIFIED thesis, UNSPECIFIED. http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=60092
spellingShingle ETD
, RIFKHA BETHARIA BR PASARIBU
, Drs. Irfan Nursasmito, M.Si.
PENGARUH KINERJA LINGKUNGAN TERHADAP PENGUNGKAPAN INFORMASI LINGKUNGAN SERTA PENGARUH KINERJA LINGKUNGAN DAN PENGUNGKAPAN INFORMASI LINGKUNGAN TERHADAP KINERJA EKONOMI PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Listing di BEI Tahun 2009-2011)
title PENGARUH KINERJA LINGKUNGAN TERHADAP PENGUNGKAPAN INFORMASI LINGKUNGAN SERTA PENGARUH KINERJA LINGKUNGAN DAN PENGUNGKAPAN INFORMASI LINGKUNGAN TERHADAP KINERJA EKONOMI PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Listing di BEI Tahun 2009-2011)
title_full PENGARUH KINERJA LINGKUNGAN TERHADAP PENGUNGKAPAN INFORMASI LINGKUNGAN SERTA PENGARUH KINERJA LINGKUNGAN DAN PENGUNGKAPAN INFORMASI LINGKUNGAN TERHADAP KINERJA EKONOMI PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Listing di BEI Tahun 2009-2011)
title_fullStr PENGARUH KINERJA LINGKUNGAN TERHADAP PENGUNGKAPAN INFORMASI LINGKUNGAN SERTA PENGARUH KINERJA LINGKUNGAN DAN PENGUNGKAPAN INFORMASI LINGKUNGAN TERHADAP KINERJA EKONOMI PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Listing di BEI Tahun 2009-2011)
title_full_unstemmed PENGARUH KINERJA LINGKUNGAN TERHADAP PENGUNGKAPAN INFORMASI LINGKUNGAN SERTA PENGARUH KINERJA LINGKUNGAN DAN PENGUNGKAPAN INFORMASI LINGKUNGAN TERHADAP KINERJA EKONOMI PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Listing di BEI Tahun 2009-2011)
title_short PENGARUH KINERJA LINGKUNGAN TERHADAP PENGUNGKAPAN INFORMASI LINGKUNGAN SERTA PENGARUH KINERJA LINGKUNGAN DAN PENGUNGKAPAN INFORMASI LINGKUNGAN TERHADAP KINERJA EKONOMI PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Listing di BEI Tahun 2009-2011)
title_sort pengaruh kinerja lingkungan terhadap pengungkapan informasi lingkungan serta pengaruh kinerja lingkungan dan pengungkapan informasi lingkungan terhadap kinerja ekonomi perusahaan studi empiris pada perusahaan manufaktur yang listing di bei tahun 2009 2011
topic ETD
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AT drsirfannursasmitomsi pengaruhkinerjalingkunganterhadappengungkapaninformasilingkungansertapengaruhkinerjalingkungandanpengungkapaninformasilingkunganterhadapkinerjaekonomiperusahaanstudiempirispadaperusahaanmanufakturyanglistingdibeitahun20092011