PENGARUH IMPLEMENTASI ENVIRONMENTAL PERFORMANCE TERHADAP PROFITABILITAS (Studi Empiris pada Perusahaan Peserta PROPER yang Terdaftar di Bursa Efek Indonesia)

Authors

  • Fia Rahma
  • Erwin Saraswati

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh implementasi environmental performance melalui environmental disclosure terhadap peningkatan profitabilitas perusahaan peserta PROPER yang terdaftar di Bursa Efek Indonesia mulai tahun 2009 sampai dengan 2013. Hasil dari penelitian ini menunjukkan bahwa melalui environmental disclosure, environmental performance yang dilakukan perusahaan dapat meningkatkan economic performance dan beberapa proksi profitabilitas (earning per share  dan net profit margin). Oleh karena itu, environmental disclosure berperan sebagai media perantara antara environmental performance dengan peningkatan profitabilitas perusahaan.

Kata kunci : Environmental Performance, Environmental Disclosure, dan Profitabilitas

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Issue

Vol. 3 No. 1

Section

S1 AKUNTANSI

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