PENGARUH PROFITABILITAS, LEVERAGE DAN LIKUIDITAS TERHADAP KINERJA LINGKUNGAN

Agus Widarsono, Cantika Putri Hadiyanti

Abstract


This study aims to test and obtain empirical evidence of factors that affect the environmental performance partially and simultaneously. Factors studied in this research are profitability, leverage and liquidity. The research method used is descriptive method verifikatif. With verificative testing using multiple regression, partial test (t test) and simultaneous test (F test). The data used are secondary data that is the company's annual report and PROPER report of Ministry of Environment as sample in the research. The sample of research is 11 State-Owned Enterprise (BUMN) Year 2009-2013 taken by using purposive sampling method. The results of this study indicate that profitability, leverage and liquidity have no significant effect on environmental performance partially. And profitability, leverage, and profitability have no significant effect on environmental performance simultaneously.

Keywords


Profitabilitas; Leverage, Likuiditas; Kinerja Lingkungan

Full Text:

PDF

References


Anggi, Martia. (2011). Pengaruh ROA, Total Asset dan ISO 14001 terhadap Kinerja Lingkungan. Universitas Padjajaran.

Badan Standardisasi Nasional. (2005). Sistem Manajemen Lingkungan – Persyaratan dan Panduan Pengguna (SNI 19-14001-2005).

Bergmiller, Gary G. (2009). Lean Manufacturing Transcendence to Green Manufacturing: Corelating Difussion of Lean and Green Manufacturing System. A dissertation submitted in partial fullfillment Doctor Philosophy at University of South Florida.

Brigham, Eugene F dan Houston, Joel F. (2010). Dasar-Dasar Manajemen Keuangan, Edisi ke 11 Buku 1. Jakarta: Salemba Empat.

Connors, Elizabeth and Gao, L.S. (2011). Corporate Environmental Performance, Disclosure and Leverage: An Integrated Approach. International Review of Accounting, Banking and Finance, Fall 2011, Vol. 3 Issue 3.

Earnhart, Dietrich and Lizal, Lubomir. (2006). Effects of ownership and financial performanceon corporate environmental performance. Journal of Comparative Economics 34, 111–129, Elsevier Inc.

Filbeck, Greg and Gorman Raymond . (2004). The Relationship Between The Environmental And Financial Performance Of Public Utilities. Environmental and Resource Economics: 137–157, Kluwer Academic Publishers, Netherlands.

Gitman, Lawrence J. (2003). Principles of Managerial Finance, l0Th Edition. United States: Pearson Education Inc.

Ikhsan, Arfan. (2009). Akuntansi Manajemen Lingkungan. Yogyakarta: Graha Ilmu.

Hanafi, Mahmud M. (2008). Manajemen Keuangan. Yogyakarta: BPFE.

Ignatius Bondan. Et al. (2006). Pengaruh Environmental Performance terhadap Environmental Disclosure dan Economic Performance. Simposium Nasional Akuntansi9, Padang.

Imam Ghozali. (2007). Aplikasi Analisis Multivariat dengan Program SPSS, Edisi ketiga. Semarang : Badan Penerbit Universitas Diponegoro.

Lind, Douglas A. Marchal, William G & Wathen, Samuael A. (2007). Teknik-Teknik Statistik dalam Bisnis dan Ekonomi, Buku Kedua Edisi Ketigabelas. Jakarta: Salemba Empat.

Naser, K.Al-Hussaini, A. Al-Kwari, D.& Nuseibeh, R. (2006). Determinans of Corporate Social Disclosure in Developing Countries: The Case of Qatar. Advance in International Accounting, 19, 1-23.

Nur Indriantoro dan Bambang Supomo. (2012). Metodologi Penelitian Bisnis Untuk Akuntansi dan Manajemen. Yogyakarta: BPFE.

Sugiyono. (2007). Metode Penelitian Bisnis. Bandung: Alfabeta.

Sugiyono. (2011). Metode Penelitian Bisnis. Bandung: Alfabeta.

Susi, Sarumpaet. (2005). The Relationship Between Environmental Performance And Financial Performance Of Indonesian Companies. JURNAL AKUNTANSI & KEUANGAN, VOL. 7, NO. 2, NOVEMBER 2005.

Sutrisno.(2000). Manajemen Keuangan. Yogyakarta: Ekonosia.

Syamsudin, Lukman. (2001). Manajemen Keuangan Perusahaan (Konsep Aplikasi Dalam Perencanaan, Pengawasamn, dan Pengambilan Keputusan). Jakarta: PT.Raja Grafindo Persada.

www.bumn.go.id

www. proper.menlh.go.id

Undang-Undang Republik Indonesia No. 23 Tahun 1997




DOI: https://doi.org/10.17509/jrak.v3i3.6624

Refbacks

  • There are currently no refbacks.


Creative Commons License

Jurnal Riset Akuntansi dan Keuangan  is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

View My Stats