PENGARUH ENVIRONMENTAL PERFORMANCE DAN ECONOMIC PERFORMANCE TERHADAP ENVIRONMENTAL DISCLOSURE (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Periode 2010-2012)

AL FIKHRI, DITIS (2013) PENGARUH ENVIRONMENTAL PERFORMANCE DAN ECONOMIC PERFORMANCE TERHADAP ENVIRONMENTAL DISCLOSURE (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Periode 2010-2012). Other thesis, Universitas Sebelas Maret.

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    Abstract

    This study aims to obtain empirical evidence about the effect of environmental performance and economic performance to environmental dislosure. This study also applies leverage and earning per share as control variables. The sample consists of the 66 companies in the period 2010-2012. The study used purposive sampling method. Statistical test shows that environmental performance and leverage have a significantly effect on environmental dsiclosure. While economic performance and earning per share have no significant effect on environmental disclosure Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh environmental performance dan economic erformance terhadap environmental disclosure. Penelitian ini juga menguji leverage dan earning per share sebagai variabel kontrol. Sampel perusahaan yang diperoleh terdiri dari 66 perusahaan dalam periode 2010-2012. Metode yang digunakan dalam penelitian ini adalah metode purposive sampling. Hasil pengujian statistik menunjukkan bahwa environmental performance berpengaruh positif terhadap environmental disclosure dan leverage juga berpengaruh terhadap environmental disclosure. economic performance dan earning per share tidak berpengaruh signifikan terhadap environmental disclosure.

    Item Type: Thesis (Other)
    Subjects: H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
    H Social Sciences > HS Societies secret benevolent etc
    Divisions: Fakultas Ekonomi
    Depositing User: Vignasari Kokasih
    Date Deposited: 06 May 2014 20:30
    Last Modified: 06 May 2014 20:30
    URI: https://eprints.uns.ac.id/id/eprint/15194

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