Istiqomah, Nurul (2015) Pengaruh environmental disclosure terhadap earning response coefficient (ERC): Studi kasus pada perusahaan sektor industri dasar kimia dan perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2012-2013. Undergraduate thesis, Universitas Islam Negeri Maulana Malik Ibrahim.
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Abstract
INDONESIA:
Penelitian ini bertujuan untuk menganalisis pengaruh environmental disclosure dalam laporan tahunan perusahaan terhadap nilai earning response coefficient (ERC). Hipotesa dalam penelitian ini memprediksi pengungkapan lingkungan memiliki pengaruh terhadap nilai ERC.
Populasi pada penelitian ini adalah sebanyak 40 perusahaan dari sektor tambang dan sektor dasar kimia yang terdaftar pada Bursa Efek Indonesia selama tahun 2012 dan 2013. Data yang diperoleh dianalisis menggunakan analisis statistik deskriptif dan metode regresi linier sederhana.
Penelitian ini menemukan bahwa luas environmental disclosure perusahaan berpengaruh positif terhadap ERC. Artinya, semakin besar luas pengungkapan tanggung jawab lingkungan perusahaan maka ERC perusahaan akan semakin besar. Hal ini mengindikasikan bahwa investor dapat mempertimbangkan informasi tanggung jawab lingkungan perusahaan sebagai bahan pertimbangan dalam keputusan berinvestasi selain informasi laba. Pengujian ini sesuai dengan hipotesis penelitian.
ENGLISH:
This study aims to analyze the influence of the environmental disclosure in the company annual report on the value of Earnings Response Coefficient (ERC). The hypothesis of this research predicts that environmental disclosure has an influence on the value of ERC.
The population in this study consists of 40 companies from the mining sector and the basic chemical sector listed on the Indonesia Stock Exchange in 2012-2013. The data were analyzed using descriptive statistical analysis and simple linear regression method.
The study found that companies’ extent of environmental disclosure has positive effect on ERC. It means that the greater the disclosure of environmental responsibility of the company, the greater the ERC of the company will be. This indicates that, aside from information about profit, investors may also consider information of company’s environmental responsibility prior to making decision related to investment. This result is in line with the hypothesis of the research.
Item Type: | Thesis (Undergraduate) | ||||||
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Supervisor: | Oktaviana, Ulfi Kartika | ||||||
Contributors: |
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Keywords: | Environmental Disclosure; Earning Response Coefficient (ERC) | ||||||
Subjects: | 15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150103 Financial Accounting | ||||||
Departement: | Fakultas Ekonomi > Jurusan Akuntansi | ||||||
Location: | 150103 | ||||||
Depositing User: | Indar Erdiana | ||||||
Date Deposited: | 28 Sep 2015 09:19 | ||||||
Last Modified: | 28 Sep 2015 09:19 | ||||||
URI: | http://etheses.uin-malang.ac.id/id/eprint/2155 |
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