Skripsi

PENGARUH BIAYA LINGKUNGAN, PENGUNGKAPAN LINGKUNGAN, AUDIT LINGKUNGAN TERHADAP KINERJA LAPORAN KEUANGAN (STUDI PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI DAN KIMIA YANG TERDAFTAR DI BEI TAHUN 2020-2022)

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Penilaian

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This research aims to examine and analyze the influence of environmental costs, environmental disclosure, and environmental audit on financial report performance. The population for this study consists of manufacturing companies in the industrial and chemical sector listed on the Indonesia Stock Exchange from 2020 to 2022. The research is designed as a descriptive study with a quantitative approach, using secondary data as the type and source of data. Purposive sampling technique is employed to select 15 companies for three consecutive years, resulting in a total of 45 observations. The research analysis method includes descriptive statistical tests, normality tests, multiple regression analysis, hypothesis testing, and determination coefficient (R2) tests using SPSS software. The results indicate that, partially, environmental costs and environmental disclosure have a positive influence on financial report performance. Meanwhile, environmental audit does not have a significant impact on financial report performance.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2407000490	T138495	T1384952024	Central Library (Referens)	Available

Detail Information

Series Title

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Call Number

T1384952024

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2024

Collation

xx, 87 hlm.; Ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.450 7

Content Type

Text

Media Type

unmediated

Carrier Type

-

Edition

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Subject(s)

Prodi Akuntansi
Audit Keuangan, Pemeriksaan Keuangan

Specific Detail Info

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Statement of Responsibility

MURZ

Other version/related

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