Pengaruh environmental disclosure terhadap Kknerja keuangan pada Perusahaan Manufaktur di Bursa Efek Indonesia
P Penelitian ini membahas Pengaruh Environmental Disclosure Terhadap Kinerja Keuangan Pada Perusahaan Manufaktur di Bursa Efek Indonesia. Sampel yang digunakan sebanyak 50 perusahaan manufaktur yang tercatat di Bursa Efek Indonesia (BEI) selama lima tahun dari 2011-2015. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Variabel independen yaitu environmental disclosure diukur menggunakan indeks pollution abatement dan indeks other environment-related information. Variabel dependen yaitu kinerja keuangan diukur menggunakan return on asset dan return on equity. Adapun variabel kontrol dalam penelitian ini yaitu company size. Hasil penelitian menunjukkan bahwa tidak terdapat pengaruh antara pollution abatement dan other environment-related information terhadap return on asset dan return on equity. Sedangkan company size memiliki pengaruh positif terhadap return on asset dan return on equity.
T This study aims to examine The Influence of Environmental Disclosure on Financial Performance in Manufacturing Companies Listed in Indonesia Stock Exchange. The samples used were 50 manufacturing companies are listed on the Indonesia Stock Exchange (BEI) for five years from 2011 to 2015. The analytical method used in this research is multiple linear regression analysis. The independent variable which is environmental disclosure was measured by pollution abatement index and other environment-related information index. The dependent variable which is financial performance was measured by return on asset and return on equity. The control variable used in this study is company size. The results showed that there is no influence between pollution abatement and other environment-related information on return on asset and return on equity. While company size has positive influence on both return on asset and return on equity.