Kusuma, Dhea Fatma (2023) PENGARUH PENGUNGKAPAN EMISI KARBON, KINERJA LINGKUNGAN DAN BIAYA LINGKUNGAN TERHADAP KINERJA KEUANGAN. Sarjana (S1) thesis, Universitas Islam "45" Bekasi.
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Abstract
ABSTRACT Dhea Fatma Kusuma (41183403180041) Effect of Disclosure of Carbon Emissions, Environmental Performance, and Environmental Costs on Financial Performance XIV + 86 pages + 1 figure + 15 tables + 2023 + 10 attachments Keywords: Financial Performance, Disclosure of Carbon Emissions, Environmental Performance, Environmental Costs This study intends to determine whether the disclosure of carbon emissions, environmental performance, and environmental costs affect financial performance. In this study the independent variables used are disclosure of carbon emissions, environmental performance and environmental costs while the dependent variable is financial performance. The analytical method used in this study, namely the classical assumption test and multiple linear regression test with the SPSS 22 software application. The type of data used is secondary data on Basic Material sector companies taken through the official website of the Indonesia Stock Exchange, namely www.idx.co .id and a sampling technique using purposive sampling with an observation period from 2018-2021 so that a sample of 32 companies was obtained. Based on the partial test results, environmental costs have a significant negative effect on financial performance. However, disclosure of carbon emissions and environmental performance does not have a significant effect on financial performance. For this reason, it is hoped that the next researcher can add other independent variables that are not used in this study. Bibliography: 34
| Item Type: | Thesis (TA, Skripsi, Tesis, Disertasi) (Sarjana (S1)) | ||||||
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| Contributors/Dosen Pembimbing,NIDN Dosen bisa diakses di LINK https://bit.ly/NIDNdosenunismabekasi: |
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| Keywords / Kata Kunci: | Financial Performance, Disclosure of Carbon Emissions, Environmental Performance, Environmental Costs | ||||||
| Subjects: | Perpajakan | ||||||
| Faculty: | Fakultas Ekonomi > Akuntansi S1 | ||||||
| Depositing User: | Ms Dhea Fatma Kusuma | ||||||
| Date Deposited: | 18 Aug 2023 08:18 | ||||||
| Last Modified: | 22 Aug 2023 02:35 | ||||||
| URI: | http://repository.unismabekasi.ac.id/id/eprint/3767 |
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