Pengaruh profitabilitas,likuiditas,leverage dan kinerja lingkungan terhadap pengungkapan tripel buttom line
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Institusion
Universitas Wijaya Kusuma Surabaya
Author
Randa, Fabiola Meida Bhatara
Subject
HN Social history and conditions. Social problems. Social reform
Datestamp
2018-04-02 03:42:49
Abstract :
This study aims to analyze the effect of profitability, liquidity, leverage and environmental performance against the disclosure of triple bottom line in Indonesia. The concept of triple bottom line disclosure is defined as the result of the company's overall report both from economic, social and environmental aspects. This study uses four variables (environmental performance, profitability, liquidity and leverage) which are predicted to influence the disclosure of triple bottom line by the company. This study uses the subject of a go public manufacturing company listed on the Indonesia Stock Exchange. Manufacturing companies are selected because the manufacturing companies in the company's operations process directly related to the production process that produces waste that can pollute the environment. Includes 42 sample data from 14 companies selected by purposive sampling technique for four consecutive years, that company has PROPER award (not branch or division) and company published annual report year 2014 - 2016. Using method quantitative and analytical methods used are multiple regression. Based on the test results Partial test results show the leverage variable does not significantly influence while for the environmental performance variables, profitability and liquidity significantly influence. While keseluruhaneous results show that there is a significant influence of all variables namely environmental performance, profitability, liquidity and leveragekeseluruhaneously affect the disclosure of the triple bottom line.
This study aims to analyze the effect of profitability, liquidity, leverage and environmental performance against the disclosure of triple bottom line in Indonesia. The concept of triple bottom line disclosure is defined as the result of the company's overall report both from economic, social and environmental aspects. This study uses four variables (environmental performance, profitability, liquidity and leverage) which are predicted to influence the disclosure of triple bottom line by the company. This study uses the subject of a go public manufacturing company listed on the Indonesia Stock Exchange. Manufacturing companies are selected because the manufacturing companies in the company's operations process directly related to the production process that produces waste that can pollute the environment. Includes 42 sample data from 14 companies selected by purposive sampling technique for four consecutive years, that company has PROPER award (not branch or division) and company published annual report year 2014 - 2016. Using method quantitative and analytical methods used are multiple regression. Based on the test results Partial test results show the leverage variable does not significantly influence while for the environmental performance variables, profitability and liquidity significantly influence. While keseluruhaneous results show that there is a significant influence of all variables namely environmental performance, profitability, liquidity and leveragekeseluruhaneously affect the disclosure of the triple bottom line.
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