ARDIYANTI, NUR FINA (2024) ANALISIS PENGARUH PENERAPAN GREEN ACCOUNTING DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS PERUSAHAAN SEKTOR ENERGI PADA TAHUN 2017-2022. Other thesis, UPN Veteran Yogyakarta.
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Abstract
vii
ABSTRAK
Penelitian ini bertujuan untuk mengetahui pengaruh green accounting khususnya
biaya lingkungan, kinerja lingkungan, dan ukuran perusahaan terhadap
profitabilitas perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia pada
tahun 2017-2022. Penelitian ini menggunakan jenis penelitian kuantitatif.
Penelitian ini menggunakan sumber data sekunder dengan teknik dokumentasi yang
diperoleh dari annual report dan sustainability report dalam laman resmi
perusahaan dan Bursa Efek Indonesia. Teknik pengambilan sampel dalam
penelitian ini menggunakan nonprobability sampling dengan teknik purposive
sampling. Populasi dalam penelitian ini berjumlah 57 perusahaan sektor energi
yang terdaftar di Bursa Efek Indonesia pada tahun 2017-2022 dengan 17
perusahaan sebagai sampel. Teknik analisis data menggunakan analisis statistik
deskriptif, uji asumsi klasik, analisis regresi linear berganda, uji t, uji F, dan uji R2
dengan bantuan software IBM SPSS versi 27. Hasil penelitian menunjukkan bahwa
variabel Biaya Lingkungan, Kinerja Lingkungan, dan Ukuran Perusahaan secara
simultan tidak berpengaruh terhadap variabel Profitabilitas. Variabel Ukuran
Perusahaan secara parsial berpengaruh negatif dan signifikan terhadap variabel
Profitabilitas, sedangkan variabel Biaya Lingkungan dan Kinerja Lingkungan tidak
berpengaruh terhadap variabel Profitabilitas.
Kata Kunci: green accounting, biaya lingkungan, kinerja lingkungan, ukuran
perusahaan, profitabilitas.
viii
ABSTRACT
This study aims to determine the effect of green accounting, especially
environmental costs, environmental performance, and firm size on the profitability
of energy sector companies listed on the Indonesia Stock Exchange in 2017-2022.
This study uses a type of quantitative research. This study uses secondary data
sources with documentation techniques obtained from annual reports and
sustainability reports on the company's official website and the Indonesia Stock
Exchange. The sampling technique in this study used nonprobability sampling with
purposive sampling technique. The population in this study amounted to 57 energy
sector companies listed on the Indonesia Stock Exchange in 2017-2022 with 17
companies as samples. The data analysis technique used descriptive statistical
analysis, classical assumption test, multiple linear regression analysis, t test, F test,
and R2 test with the help of IBM SPSS software version 27. The results showed that
the variables of Environmental Costs, Environmental Performance, and Firm Size
simultaneously had no effect on the Profitability variable. The Firm Size variable
partially has a negative and significant effect on the Profitability variable, while
the Environmental Cost and Environmental Performance variables have no effect
on the Profitability variable.
Keywords: green accounting, environmental costs, environmental performance,
firm size, profitability.
| Item Type: | Thesis (Other) |
|---|---|
| Uncontrolled Keywords: | green accounting, environmental costs, environmental performance, firm size, profitability. |
| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Eko Yuli |
| Date Deposited: | 08 Jul 2024 06:51 |
| Last Modified: | 08 Jul 2024 06:51 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/40184 |
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