PENGARUH FINANCIAL PERFORMANCE TERHADAP ENVIRONMENTAL DISCLOSURE PERUSAHAAN MINNING YANG TERDAFTAR DI BEI PERIODE 2012-2014
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
ARIFIYANTO, ERWIN NORMA
Subject
657.042 - FINANCIAL ACCOUNTING
Datestamp
2017-07-05 01:33:39
Abstract :
This study aimed to examine the effect of Financial Performance on Environmental Disclosure on Minning sector companies listed on the Indonesian Stock Exchange (BEI) 2012-2014. Data analysis method used is multiple linear regression analysis, where the significance level used was 0.05. The sample used in this study is the Mining sector companies listed on the Stock Exchange 2012-2014. Companies must disclose the annual report and disclose linfkungannya conditions for three consecutive years. Results from this study showed that the profitability variable effect on Environmental Disclosure, but once controlled by variable control showed no effect results. Meanwhile, the variable Tobin's Q has no influence on Environmental Disclosure when controlled or not controlled by other variables. Keyword : Environmental Disclosure, Profitability, Tobin?s Q, Size of Company and Leverage
This study aimed to examine the effect of Financial Performance on Environmental Disclosure on Minning sector companies listed on the Indonesian Stock Exchange (BEI) 2012-2014. Data analysis method used is multiple linear regression analysis, where the significance level used was 0.05. The sample used in this study is the Mining sector companies listed on the Stock Exchange 2012-2014. Companies must disclose the annual report and disclose linfkungannya conditions for three consecutive years. Results from this study showed that the profitability variable effect on Environmental Disclosure, but once controlled by variable control showed no effect results. Meanwhile, the variable Tobin's Q has no influence on Environmental Disclosure when controlled or not controlled by other variables. Keyword : Environmental Disclosure, Profitability, Tobin?s Q, Size of Company and Leverage
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