Pengaruh profitabilitas dan tingkat pertumbuhan Aset perusahaan terhadap environmental Disclosure dengan environmental Performance sebagai Variabel moderasi

MAWARTININGSIH, MAWARTININGSIH (2018) Pengaruh profitabilitas dan tingkat pertumbuhan Aset perusahaan terhadap environmental Disclosure dengan environmental Performance sebagai Variabel moderasi. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

The purpose of this study is determine the effect of profitability and growth rates of the company's assets on environmental disclosure with environmental performance as a moderating variable. Evironmental disclosure is a dependent variable, while profitability and growth rates of the company's assetsan independent variable. Profitability is measured using ROE (Return On Equity) and the growth rates of the company's assets is measured using total assets. As for the dependent variable, environmental disclosure is measured using a weighted score of the Global Reporting Initiative (GRI G4) Guidelines. The data analysis method used is the analysis moderated regression analysis. The sample is this study used in the mining companies with PROPER program and listed in Indonesia Stock Exchange 2013-2016 .this study used method of analysis data is purposive sampling and there are 18 companies that revised PROPER and 57 observations that made the object of research. The results of this study is indicate that profitability variables have no effect on environmental disclosure and variable growth rates of the company's assetshave significant effect to environmental disclosure while environmental performance variable can be independent variable and have an effect on environmental disclosure. Keywords : Environmental Disclosure, Profitability, Asset Growth Rate of the Company, and Environmental Performance.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan STIE Perbanas Surabaya
Date Deposited: 28 Dec 2018 04:13
Last Modified: 28 Dec 2018 04:13
URI: http://eprints.perbanas.ac.id/id/eprint/3663

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