SKRIPSI AKS

Kajian atas Kinerja Lingkungan dan Pengungkapan Lingkungan terhadap ROA dan ROE

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ABSTRACT

This research aims to determine the effect of environmental performance and
environmental disclosure on ROA and ROE which is controlled by company size and
company growth. This research was conducted on Consumer Non-Cyclicals companies
listed on the Indonesia Stock Exchange for the 2018-2021 period.
The type of research used is quantitative research. The data used is secondary
data from the company's annual report. The sample selection method uses a purposive
sampling method with a total sample of 18 companies. Meanwhile, the analysis method
used is panel data regression analysis and processed using the Eviews version 10
program application.
The partial test results of environmental performance have a significant positive
effect on financial performance as proxied by ROA and ROE. However, environmental
disclosure has no effect on ROA and environmental disclosure has a significant
negative effect on ROE. Simultaneous test results of environmental performance,
environmental disclosure, company size and company growth influence financial
performance as proxied by ROA and ROE.
Keyword: ROA, ROE, Environmental Performance, Environmental Disclosure

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Ketersediaan

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Informasi Detail

Judul Seri

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No. Panggil

2X6.2 KUR k 23

Penerbit

SUKOHARJO : Akuntansi Syariah_UIN RM Said., 2023

Deskripsi Fisik

21 cm, 130 halaman

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2X6.2

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi Syariah

Info Detail Spesifik

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Pernyataan Tanggungjawab

Kurnia Wulandari

Versi lain/terkait

Lampiran Berkas

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