Pengaruh Kinerja Lingkungan, Ukuran Perusahaan, Umur Perusahaan Dan Profitabilitas Terhadap Pengungkapan Lingkungan Pada Perusahaan Pertambangan Yang Terdaftar DI Bursa Efek Indonesia Tahun 2016-2020 (original) (raw)
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Pengungkapan Lingkungan pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia
Riset, Ekonomi, Akuntansi dan Perpajakan, 2022
Tujuan penelitian ini untuk mengetahui kriteria keberlanjutan perusahaan pertambangan pada aspek lingkungan secara deskriptif. Jenis penelitian ini adalah penelitian deskriptif. Penelitian dilakukan pada perusahaan pertambangan yang ada di Bursa Efek Indonesia. Data perusahaan diambil dari laporan keberlanjutan dan laporan tahunan perusahaan periode 2018. Untuk mengukur pengungkapan lingkungan, digunakan metode check list dengan GRI Standar sebagai pedoman penilaian. Cara penggunaan metode ini yaitu jika item lingkungan diungkapkan di dalam laporan keberlanjutan atau laporan tahunan maka akan diberi skor 1, jika tidak diberi 0. Hasil penelitian menunjukan aspek lingkungan yang paling banyak diungkapkan adalah Air Limbah dan Limbah (30 item), Energi (29 item), Keanekaragaman Hayati (26 item), Emisi (18 item), Kepatuhan Lingkungan (12 item), Air (9 item), Material (7 item) dan Penilaian Lingkungan Pemasok (3 item). Sedangkan indikator lingkungan yang paling banyak diungkapkan adalah tentang limbah berdasarkan jenis dan metode pembuangan (16 item), pengungkapan ketidakpatuhan terhadap undang-undang dan peraturan tentang lingkungan hidup (12 item), tentang pengurang konsumsi energi (10 item) dan habitat yang dilindungi atau direstorasi (10 item). Kemudian perusahaan dengan pengungkapan tertinggi adalah PT Bukit Asam Tbk (PTBA) (16 item), disusul oleh PT Aneka Tambang (ANTM) 15 item, dan PT Vale Indonesia Tbk (INCO) 14 item.
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis
Penelitian ini dilakukan untuk menguji pengaruh carbon management accounting dan pengungkapan lingkungan terhadap financial performance. Perusahan pertambangan yang terdaftar di Bursa Efek Indonesia menjadi populasi dalam penelitian ini. Hasil penelitian menyatakan bahwa carbon management accounting tidak berpengaruh terhadap financial performance, Namun variabel pengungkapan lingkungan menunjukan adanya pengaruh positif terhadap financial performance. Dengan adanya penemuan ini penelitian menyarankan agar paraa investor melakukan pertimbangan terhadap informasi akuntansi prihal rasio keuangan dan peran serta upaya perusahaan dalam menjalankan tanggung jawab lingkungannya. Kata Kunci: Financial Performance, Carbon Management Accounting dan Pengungkapan Lingkungan
2019
The purpose of this research is to determine effect of profitability ratio, liquidity ratio, activity ratio, leverage ratio, and firm size to stock return at sub sector mining listing in Indonesian Stock Exchange period 2015 – 2016. The method of this research is purposive sampling technique with certain consideration. The sample of this research is fifty eight samples included in the assestment criteria. The result of this research shows that five independent variables used in this research (profitability ratio, liquidity, activity, leverage, and firm size) simultaneously have significant influence to stock return. The test of hypothesis partially shows that profitability ratio and liquidity ratio significantly affect the stock return, activity ratio, leverage ratio, and firm size not significantly affect stock returns.
2017
: This study is aimed to examine the effect of environmental performance and environmental disclosure on financial performance of mining company and holder of HPH/HPHTI were listed on Indonesia Stock Exchange. Testing done either simultaneously or partially. The population in this study is the mining company and holder of HPH/HPHTI listed in indonesia stock exchange period 2010-2014, overall amounted to 52 companies. The data source of this study is secondary data obtained through the website of the Indonesia Stock Exchange and Ministry Of Environment. The analysis method used is multiple linear regression analysis. The results showed that environmental performance and environmental disclosure period 2010 to 2013 affect the financial performance of the company in the following years, i.e. the period 2011 to 2014. Corporate environmental performance and environmental disclosures, influential either simultaneously or partially. Keywords : environmental performance, environmental disc...
Kompartemen : Jurnal Ilmiah Akuntansi
Penelitian ini bertujuan untuk menganalisis pengaruh leverage, profitabilitas, ukuran perusahaan dan kinerja lingkungan terhadap pengungkapan emisi karbon perusahaan. Penelitian ini menggunakan data perusahaan manufaktur sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) selama tahun 2014-2018. Metode penelitian ini menggunakan desain kuantitatif-asosiatif dengan sumber data sekunder berupa laporan keuangan. Data observasi sebanyak 60 data. Teknik analisis data yang digunakan adalah regresi linier berganda dengan variabel independen yaitu leverage, profitabilitas, ukuran perusahaan, kinerja lingkungan dan pengungkapan emisi karbon perusahaan sebagai variabel dependen. Hasil penelitian menunjukkan bahwa leverage berpengaruh negatif terhadap pengungkapan emisi karbon, ukuran perusahaan berpengaruh positif terhadap pengungkapan emisi karbon. Adapun profitabilitas dan kinerja lingkungan tidak berpengaruh terhadap pengungkapan emisi karbon
2013
This study conducted aiming to assess whether there was an effect of the firm characteristics to corporate social responsibility disclosure in the mining company listed on the Stock Exchange. Characteristics of the companies used in this study are firm size, profitability, and leverage . It used the international standard ISO 26000 to assess the social responsibility disclosure . T he data used is secondary data which is the annual report of the mining company in 2011. The results showed that firm size and leverage has significantly effect to the disclosure of corporate social responsibility, while profitability does not has significantly effect to the disclosure of corporate social responsibility
Jurnal Akuntansi Aktual, 2020
This study aims to determine the effect of corporate social responsibility disclosure (X) on firm value (Y). The company is currently not only focused on maximizing profits, but also required to care about social responsibility. Companies can use social responsibility ways to improve competitive advantage, so that the more disclosure made will improve the company's image and the sustainability of the company will be maintained. This study is a quantitative research. Data were collected from 241 Indonesia mining companies annual reports from 2011 to 2017. The result show thet corporate social responsibility disclosure has a positive effect on firm value with ISO 26000 Guidance Stanndard on Social Responsibility as a measure of social responsibility disclosure. ISO 26000 has been used by a number of mining companies listed on the Indonesia Stock Exchange as a guide in the implementation of corporate social responsibility activities in 2011 to 2017. Mining companies are industries that are very sensitive to environmental pollution, but the concern of mining companies to the environment is low because the average social responsibility disclosure with environmental sub-themes is only 1.68 compared to the sub-themes of community involvement and development that reach 5,20.
Akuntansi dan Manajemen, 2021
This paper investigates the effect of profitability, leverage, environmental performance and gender diversity on the quality of environmental disclosure by analyzing annual report of mining companies listed on Indonesia Stock Exchange during 2017 - 2019. Based on the purposive sampling method, 25 mining companies were selected. This study used panel data regression as the data analysis method. The result showed that profitability, leverage and gender diversity has not significant effect on quality of environmental disclosure, while environmental performance has positive and significant effect on quality of environmental disclosure. Thus, companies that has ISO 14001 certification tend to disclose information related to their responsibility to the environment more detail in annual reports.
2019
Penelitian ini bertujuan untuk memperoleh bukti empiris pengaruh profitabilitas, leverage, dan ukuran perusahaan terhadap pengungkapan Corporate Social Responsibility. Pengukuran CSR perusahaan didasarkan pada CSR Index yang dilihat dari laporan tahunan maupun sustainability report perusahaan. Objek penelitian ini adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia pada tahun 2014-2016. Metode pemilihan sampel yang digunakan dalam penelitian ini metode purposive sampling. Sampel memenuhi kriteria yang telah ditetapkan adalah sebanyak 72 sampel. Jenis data yang digunakan adalah data sekunder. Analisis data dilakukan dengan uji asumsi klasik dan pengujian hipotesis menggunakan metode regresi linear berganda. Hasil penelitian ini menunjukkan bahwa leverage dan ukuran perusahaan berpengaruh terhadap luas pengungkapan CSR. Semakin besar ukuran perusahaan maka akan semakin tinggi tingkat pengungkapan CSR. Leverage memiliki pengaruh negatif terhadap luas pengungkapan CSR,...
Jurnal Riset Akuntansi dan Keuangan
This study aims to examine the characteristics of the company, such as leverage and profitability, and its influence on disclosure of social responsibility of mining companies listed in Indonesia Stock Exchange (BEI). Corporate social responsibility disclosure indicators refer to Global Reporting Initiatives (GRI) 2000 guidelines.Observations made on 30 mining companies listed on the BEI for the period 2009-2011 refers to the purposive sampling method undertaken in this study, resulting in 13 companies being the study sample. Data analysis technique used in this research is doubled linear regression.The test results proved that leverage has a negative effect but failed to show significant influence on corporate social responsibility disclosure. Variable profitability on the other hand successfully proves positive influence on disclosure of corporate social responsibility but the influence is not significant