CD Tesis

Pengaruh Kinerja Lingkungan, Pengungkapan Lingkungan dan Dewan Direksi Wanita Terhadap Kinerja Keuangan (Studi Empiris pada Perusahaan Tercatat yang Ditunjuk Sebagai Peserta Proper Tahun 2021-2022)

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This research aims to analyze the influence of environmental performance, environmental disclosure and woman on boards on financial performance in listed companies appointed as proper participants in 2021-2022. The sampling technique was purposive sampling with a total sample of 120 listed companies appointed as proper participants in 2021-2022 which published sustainability reports consecutively during the research period, using POJK standard Number 51/POJK.03/2017 in disclosing environmental activities during the research period, and recording profit after tax during the research period. The data analysis technique in this research uses multiple regression analysis.
The research results show that environmental performance has a positive effect on financial performance. It means that the higher company's environmental performance, will more increase the financial performance of the sample company. Further results show that environmental disclosure has no effect on financial performance. It means that the level of environmental disclosure made by the company does not have an influence on the level of financial performance of the sample companies. The last results show that woman on boards has a positive effect on financial performance. It means that the more women a company has on the board of directors, it will more increase the financial performance of the sample company.
The results of this research hope that will be able to encourage companies to improve their financial performance. The research results show that companies can strive to improve their environmental performance so that they not only succeed in achieving blue rating, but can obtain better results (green rating) and even very satisfactory results (gold rating) in accordance with the PROPER by KLHK. Apart from that, companies can also increase the proportion of women in the board of directors, because they can have an impact on improving company performance.


Keywords: Environmental performance, environmental disclosure, woman on boards, financial performance.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2010241844

Penerbit

Pekanbaru : Universitas Riau Pascasarjana Tesis Akuntansi., 2024

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2010241844

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

Jaka

Versi lain/terkait

Lampiran Berkas

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