PENGARUH BIAYA LINGKUNGAN, PENGUNGKAPAN LINGKUNGAN, AUDIT LINGKUNGAN TERHADAP KINERJA LAPORAN KEUANGAN (STUDI PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI DAN KIMIA YANG TERDAFTAR DI BEI TAHUN 2020-2022)

YANTI, SALSABILA EVELYNA ARDI and Sari, Rela (2024) PENGARUH BIAYA LINGKUNGAN, PENGUNGKAPAN LINGKUNGAN, AUDIT LINGKUNGAN TERHADAP KINERJA LAPORAN KEUANGAN (STUDI PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI DAN KIMIA YANG TERDAFTAR DI BEI TAHUN 2020-2022). Undergraduate thesis, Sriwijaya University.

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Abstract

This research aims to examine and analyze the influence of environmental costs, environmental disclosure, and environmental audit on financial report performance. The population for this study consists of manufacturing companies in the industrial and chemical sector listed on the Indonesia Stock Exchange from 2020 to 2022. The research is designed as a descriptive study with a quantitative approach, using secondary data as the type and source of data. Purposive sampling technique is employed to select 15 companies for three consecutive years, resulting in a total of 45 observations. The research analysis method includes descriptive statistical tests, normality tests, multiple regression analysis, hypothesis testing, and determination coefficient (R2) tests using SPSS software. The results indicate that, partially, environmental costs and environmental disclosure have a positive influence on financial report performance. Meanwhile, environmental audit does not have a significant impact on financial report performance.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Environmental costs, Environmental Disclosure
Subjects:	H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Salsabila Evelyna Ardi Yanti
Date Deposited:	17 Jan 2024 05:34
Last Modified:	17 Jan 2024 05:34
URI:	http://repository.unsri.ac.id/id/eprint/138495

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