Pengaruh kinerja lingkungan dan investasi lingkungan terhadap kinerja keuangan (studi empiris pada perusahaan manufaktur yang mengikuti program penilaian peringkat kinerja perusahaan (PROPER) yang terdaftar di Bursa Efek Indonesia 2016 – 2018)
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Institusion
Universitas Wijaya Kusuma Surabaya
Author
Dermawan, Yuniar Agung
Subject
HB Economic Theory
Datestamp
2020-03-11 05:48:50
Abstract :
This study aims to study the Influence of Environmental Performance as assessed by PROPER rating and Environmental Investment as assessed by Profitability to Financial Performance required by Sales Returns on Manufacturing Companies listed on the Indonesia Stock Exchange for the period of 2016 - 2018 that have participated in the Corporate Performance Rating Assessment program. in Environmental Management (PROPER) in 2016 - 2018.The population in this study were all manufacturing companies listed on the Stock Exchange totaling 136 and about 18 companies as research samples using purposive sampling method. The data used are the financial statements and annual reports of each company as samples approved through the website www.idx.co.id. The data analysis technique used is multiple linear regression technique consisting of descriptive statistical tests, classic assumption tests and hypothesis testing with SPSS version 17 and produces a regression equation, namely LnY = -3.340 + 1.020LnKL + 0.231LnIL + e. Based on the results of this study, it can be concluded that Environmental Performance and Environmental Investment simultaneously have a significant effect on Financial Performance as evidenced by an F-count of 6,871 with a significance of 0.002 <0.05.Partial environmental performance is not significant to financial performance with a coefficient of (0.374)> 0.05. Environmental investment is partially significant to finance with a coefficient of (0.001) <0.05. R Square value of 0.212 which means an increase in environmental performance and environmental investment to financial performance by 21.2%, while the remaining 78.8% is needed by other variables outside the research model. Keywords: Financial Performance, Environmental Investment, Sales Returns, PROPER
This study aims to study the Influence of Environmental Performance as assessed by PROPER rating and Environmental Investment as assessed by Profitability to Financial Performance required by Sales Returns on Manufacturing Companies listed on the Indonesia Stock Exchange for the period of 2016 - 2018 that have participated in the Corporate Performance Rating Assessment program. in Environmental Management (PROPER) in 2016 - 2018.The population in this study were all manufacturing companies listed on the Stock Exchange totaling 136 and about 18 companies as research samples using purposive sampling method. The data used are the financial statements and annual reports of each company as samples approved through the website www.idx.co.id. The data analysis technique used is multiple linear regression technique consisting of descriptive statistical tests, classic assumption tests and hypothesis testing with SPSS version 17 and produces a regression equation, namely LnY = -3.340 + 1.020LnKL + 0.231LnIL + e. Based on the results of this study, it can be concluded that Environmental Performance and Environmental Investment simultaneously have a significant effect on Financial Performance as evidenced by an F-count of 6,871 with a significance of 0.002 <0.05.Partial environmental performance is not significant to financial performance with a coefficient of (0.374)> 0.05. Environmental investment is partially significant to finance with a coefficient of (0.001) <0.05. R Square value of 0.212 which means an increase in environmental performance and environmental investment to financial performance by 21.2%, while the remaining 78.8% is needed by other variables outside the research model. Keywords: Financial Performance, Environmental Investment, Sales Returns, PROPER
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