RANI, DIO PUTRI (2024) PENGARUH GREEN ACCOUNTING, CARBON EMISSION DISCLOSURE, FINANCIAL PERFORMANCE TERHADAP KINERJA LINGKUNGAN PADA PERUSAHAAN SEKTOR MINYAK DAN GAS BUMI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2022. S1 thesis, UNIVERSITAS MALIKUSSALEH.
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Abstract
ABSTRAK Nama : Dio Putri Rani Program Studi : Akuntansi Judul : Pengaruh Green Accounting, Carbon Emission Disclosure, Financial Performance Terhadap Kinerja Lingkungan (Pada Perusahaan Sektor Minyak Dan Gas Bumi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2022 Penelitian ini bertujuan untuk mengetahui pengaruh green accounting, carbon emission disclouser dan financial performance terhadap kinerja lingkungan . sampel penelitian ini adalah Perusahaan Sektor Minyak dan Gas Bumi yang terdaftar di Bursa Efek Indonesia Periode 2020-2022. Dalam penarikan sampel, penulis menggunakan Teknik Total sampling yaitu Teknik penentuan sampel bila semua anggota digunakan sebagai sampel. Oleh karena itu penulis menggunakan Teknik total sampling, yang Dimana sampelnya berjumlah sama dengan populasi. Data yang digunakan bersumber dari publikasi Bursa Efek Indonesia dan website resmi setiap Perusahaan. Penelitian ini menGgunakan 18 sampel dengan 3 tahun pengamtan sehingga total sebanyak 54 observasi dengan menggunakan program olah data SPSS. Hasil penelitian menujukkan bahwa variabel green accounting berpengaruh positif dan signifikan terhadap kinerja lingkungan, carbon emission discloser berpengaruh positif dan berpengaruh signifikan terhadap kinerja lingkungan, serta financial performance tidak berpengaruh positif dan tidak signifikan terhadap kinerja lingkungan. Kata kunci : Green Accounting, Carbon Emission Disclouser, Financial Performance, Kinerja Lingkungan Abstract Name : Dio Putri Rani Study Program : Accounting Title : The Effect of Green Accounting, Carbon Emission Disclosure, Financial Performance on Environmental Performance (on Listed Oil and Gas Sector Companies On the Indonesia Stock Exchange in 2020-2022 This study aims to determine the influence of green accounting, carbon emission disclouser and financial performance on environmental performance. The sample of this study is Oil and Gas Sector Companies listed on the Indonesia Stock Exchange for the 2020-2022 period. In the sample draw, the author uses the Total sampling technique, which is a sample determination technique when all members are used as samples. Therefore, the author uses the total sampling technique, where the number of samples is equal to the population. The data used is sourced from the publication of the Indonesia Stock Exchange and the official website of each Company. This study used 18 samples with 3 years of observation so that a total of 54 observations using the SPSS data processing program. The results of the study show that the green accounting variable has a positive and significant effect on environmental performance, carbon emission discloser has a positive and significant effect on environmental performance, and financial performance has no positive and insignificant effect on environmental performance. Keywords : Green Accounting, Carbon Emission Disclouser, Financial Performance, Environmental Performance Abstract
Item Type: | Thesis (S1) |
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Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HG Finance |
Divisions: | Fakultas Ekonomi dan Bisnis > 62201 - Jurusan Akuntansi |
Depositing User: | Dio Putri Rani |
Date Deposited: | 09 Aug 2024 04:52 |
Last Modified: | 09 Aug 2024 04:52 |
URI: | https://rama.unimal.ac.id/id/eprint/4244 |
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