Pengaruh Corporate Goverance Dan Biaya Lingkungan Terhadap Kinerja Keuangan Sub Sektor Pertambangan
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Institusion
Universitas Wijaya Kusuma Surabaya
Author
Taurusita, Nadila Agni
Subject
HJ Public Finance
Datestamp
2022-10-17 07:09:49
Abstract :
Tujuan dari riset yakni mengetahui dampak yang terjadi diantara biaya lingkungan dan corporate governance dengan kinerja keuangan sub sektor pertambangan. Terdapat dua jenis variabel yang digunakan dalam riset yakni depedendent variable yaitu kinerja keuangan sedangkan independent variablenya yiatu biaya lingkungan, komite audit dan dewan komisaris independen. Metode Return On Assets (ROA) diimplementasikan dalam riset untuk mengukur kinerja keuangan. Lalu tatacara mengukur variable biaya lingkungan dengan melakukan pembagian program bina lingkungan terhadap laba bersih setelah pajak. Kemudian tatacara pengukuran komite audit melalui banyaknya keanggotaan komite audit dan yang terakhir tatacara pengukuran dewan komisaris independen yaitu dengan melakukan pembagian diantara jumlah dewan komisaris terhadap jumlah dewan komisaris independen. Populasi dalam riset yakni perusahaan sub sektor pertambangan periode 2017-2020 yang tercatat di Bursa Efek Indonesia dengan jumlah sempel yang dipakai yakni 76 laporan keuangan dari 19 perusahaan. Teknik yang diimplementasikan untuk pemilihan sampel dalam riset kuantitatif yaitu purposive sampling. Selanjutnya teknik penganalisaan data menerapkan teknik analisis regresi berganda. Dari hasil riset yang dilakukan tidak ditemukan pengaruh antara komite audit, dewan komisaris independen dengan kinerja keuangan. Sedangkan variabel biaya lingkungan ditemukan mempunayi pengaruh positif terhadap kinerja keuangan. The purpose of the research is to find out the impact that occurs between environmental costs and corporate governance with the financial performance of the mining sub-sector. There are two types of variables used in the research, namely the dependent variable, namely financial performance, while the independent variable is environmental costs, the audit committee and the independent board of commissioners. The Return On Assets (ROA) method is implemented in research to measure financial performance. Then the procedure for measuring the environmental cost variable is by distributing the environmental development program to net profit after tax. Then the procedure for measuring the audit committee is through the number of audit committee members and the last method for measuring the independent board of commissioners is by dividing the number of the board of commissioners to the number of independent commissioners. The population in the research is the mining sub-sector company for the 2017-2020 period which is listed on the Indonesia Stock Exchange with a total sample of 76 financial statements from 19 companies. The technique implemented for sample selection in quantitative research is purposive sampling. Furthermore, the data analysis technique applies multiple regression analysis techniques. From the results of the research conducted, there was no influence between the audit committee, independent board of commissioners and financial performance. Meanwhile, the environmental cost variable was found to have a positive effect on financial performance.
Tujuan dari riset yakni mengetahui dampak yang terjadi diantara biaya lingkungan dan corporate governance dengan kinerja keuangan sub sektor pertambangan. Terdapat dua jenis variabel yang digunakan dalam riset yakni depedendent variable yaitu kinerja keuangan sedangkan independent variablenya yiatu biaya lingkungan, komite audit dan dewan komisaris independen. Metode Return On Assets (ROA) diimplementasikan dalam riset untuk mengukur kinerja keuangan. Lalu tatacara mengukur variable biaya lingkungan dengan melakukan pembagian program bina lingkungan terhadap laba bersih setelah pajak. Kemudian tatacara pengukuran komite audit melalui banyaknya keanggotaan komite audit dan yang terakhir tatacara pengukuran dewan komisaris independen yaitu dengan melakukan pembagian diantara jumlah dewan komisaris terhadap jumlah dewan komisaris independen. Populasi dalam riset yakni perusahaan sub sektor pertambangan periode 2017-2020 yang tercatat di Bursa Efek Indonesia dengan jumlah sempel yang dipakai yakni 76 laporan keuangan dari 19 perusahaan. Teknik yang diimplementasikan untuk pemilihan sampel dalam riset kuantitatif yaitu purposive sampling. Selanjutnya teknik penganalisaan data menerapkan teknik analisis regresi berganda. Dari hasil riset yang dilakukan tidak ditemukan pengaruh antara komite audit, dewan komisaris independen dengan kinerja keuangan. Sedangkan variabel biaya lingkungan ditemukan mempunayi pengaruh positif terhadap kinerja keuangan. The purpose of the research is to find out the impact that occurs between environmental costs and corporate governance with the financial performance of the mining sub-sector. There are two types of variables used in the research, namely the dependent variable, namely financial performance, while the independent variable is environmental costs, the audit committee and the independent board of commissioners. The Return On Assets (ROA) method is implemented in research to measure financial performance. Then the procedure for measuring the environmental cost variable is by distributing the environmental development program to net profit after tax. Then the procedure for measuring the audit committee is through the number of audit committee members and the last method for measuring the independent board of commissioners is by dividing the number of the board of commissioners to the number of independent commissioners. The population in the research is the mining sub-sector company for the 2017-2020 period which is listed on the Indonesia Stock Exchange with a total sample of 76 financial statements from 19 companies. The technique implemented for sample selection in quantitative research is purposive sampling. Furthermore, the data analysis technique applies multiple regression analysis techniques. From the results of the research conducted, there was no influence between the audit committee, independent board of commissioners and financial performance. Meanwhile, the environmental cost variable was found to have a positive effect on financial performance.
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