Analisis Pengaruh Kinerja Lingkungan, Biaya Lingkungan Dan Profitabilitas Terhadap Pengungkapan Lingkungan. (Studi Pada Perusahaan Sektor Industri Dan Kimia Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2020)

Agustina, Pera (2022) Analisis Pengaruh Kinerja Lingkungan, Biaya Lingkungan Dan Profitabilitas Terhadap Pengungkapan Lingkungan. (Studi Pada Perusahaan Sektor Industri Dan Kimia Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2020). Other thesis, Universitas Islam Riau.

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Abstract

This study was conducted to determine the effect of environmental performance, environmental costs and profitability on environmental disclosure in industrial and chemical sector companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. This research is quantitative, the population in this study are industrial and chemical sector companies listed on the Indonesia Stock Exchange by using the Purposive Sampling Technique as a sample. The sample used was 34 companies with a total sample of 102 samples in the period 2018 to 2020. The data analysis technique used was multiple linear regression analysis. The results of the partial test (t) show that environmental performance has an effect on environmental disclosure, environmental costs have a negative effect on environmental disclosure and profitability has an effect on environmental disclosure. The results of the f test or simultaneously environmental performance, environmental costs, and profitability have a significant effect on environmental disclosure.

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