| dc.contributor.advisor | ARUM INDRASARI | |
| dc.contributor.author | ANDRIANI, MELIZA | |
| dc.date.accessioned | 2017-01-11T02:32:44Z | |
| dc.date.available | 2017-01-11T02:32:44Z | |
| dc.date.issued | 2016-12-16 | |
| dc.identifier.uri | http://repository.umy.ac.id/handle/123456789/8059 | |
| dc.description | Tujuan dari penelitian ini adalah untuk menguji pengaruh kinerja
keuangan terhadap pengungkapan akuntansi karbon pada perusahaan manufaktur
yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini menggunakan metode
purposive sampling. Peneliti menemukan sebanyak 63 perusahaan sesuai dengan
kriteria yang tertentu. Penelitian ini menggunakan pengujian regresi sederhana.
Hasil penelitian menunjukan bahwa pengungkapan akuntansi karbon berpengaruh
signifikan terhadap kinerja keuangan. Penelitian ini diharapkan dapat memberikan
pengetahuan mengenai strategi perusahaan dalam pengungkapan akuntansi
karbon. | en_US |
| dc.description.abstract | The research aims to examine the effect of financial performane on the
disclosure of carbon accounting at manufacturing companies listed in Indonesia
Stock Exchange. The sample was taken by using purposive sampling method.
There was 63 companies in 2015 which fulfilled criterion as the research sample.
This research used simple linear regression analysis for testing the influence of
independent variables on dependent variables. The result of this study showed
that financial performance, firm value, and earnings response coefficient
significantly influence to the extend of the disclosure of carbon accounting. This
research can be expected to give Awareness Development Company's strategy
carbon accounting disclosure. | en_US |
| dc.publisher | FE UMY | en_US |
| dc.subject | Accounting Carbon, financial performance. The research aims to examine the effect of financial performane on the disclosure of carbon accounting at manufacturing companies listed in Indonesia Stock Exchange. The sample was taken by using purposive sampling method. There was 63 companies in 2015 which fulfilled criterion as the research sample. This research used simple linear regression analysis for testing the influence of independent variables on dependent variables. The result of this study showed that financial performance, firm value, and earnings response coefficient significantly influence to the extend of the disclosure of carbon accounting. This research can be expected to give Awareness Development Company's strategy carbon accounting disclosure. | en_US |
| dc.title | PENGARUH KINERJA KEUANGAN TERHADAP PENGUNGKAPAN AKUNTANSI KARBON (Studi pada Perusahaan Manufaktur yang terdaftar di BEI tahun 2015) | en_US |
| dc.type | Thesis
SKR
516 | en_US |
