PENGARUH BIAYA LINGKUNGAN DAN BIAYA KEMITRAAN TERHADAP KINERJA KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2009 - 2012)

12100761, Vestilawati (2014) PENGARUH BIAYA LINGKUNGAN DAN BIAYA KEMITRAAN TERHADAP KINERJA KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2009 - 2012). Final Year Projects (S1) thesis, Universitas Kristen Duta Wacana.

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Abstract

The purpose of this study was to test empirically the effect of environmental costs and cost of partnership on the financial performance of the company. The sample that used in this study were 156 companies listed on the Indonesian Stock Exchange (IDX) 2009-2012. The sampling method using purposive sampling whereas analytical techniques is using multiple regression analysis. Hypothesis testing using t-statistics and F-test with 5% level of significant value, but it also performed classical assumption. The results showed that the environmental cost of the independent variables significantly influence the company's financial performance will be proxy with ROA. The Value of the coefficient indicates that the variable cost of the environment has a positive effect on ROA, while variable costs are not significant and does not affect the Company's ROA. F test results indicate that the two variables which are the environmental costs and the cost of partnership (simultaneously) significantly affect the company's financial performance. The value of R Square indicates that the ability of the independent variables were able to explain the dependent variable was 4.6%, the remaining 95.4% is explained by other factors beyond this study.

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