ANALISIS PENGARUH ENVIRONMENTAL DISCLOSURE DAN BIAYA CSR TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi Empiris pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia periode 2011 - 2013)

WIRAWAN ADJIE P, Goedono, Prof. Dr., MBA., CMA., Ak., CA.

2015 | Skripsi | AKUNTANSI

Penelitian ini merupakan dukungan peneliti terhadap isu lingkungan dan ramalan Indonesia di tahun 2030 yang makin sering diperbincangkan. Penelitian ini menganalisis hubungan environmental disclosure dan biaya CSR terhadap kinerja keuangan perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia selama periode 2011 - 2013. Peneliti memilih perusahaan sektor pertambangan karena aktivitas ekonomi perusahaan pertambangan lebih banyak bersinggungan dengan lingkungan. Data sekunder diperoleh dari laporan tahunan dan laporan keuangan perusahaan setiap periode. Dari total populasi data sebanyak 96 perusahaan, peneliti mendapatkan sampel data sebanyak 54 perusahaan sesuai kriteria yang telah ditentukan. Nilai indeks environmental disclosure menggunakan nilai antara indikator yang diungkap dibagi dengan jumlah indikator yang seharusnya diungkap. Nilai biaya CSR didapat secara langsung dari laporan tahunan ataupun laporan keuangan perusahaan. Sedangkan nilai kinerja keuangan perusahaan didefinisikan melalui return on assets. Metode pengujian hipotesis dalam penelitian ini menggunakan regresi berganda. Penelitian ini menunjukkan bahwa environmental disclosure dan biaya CSR mempunyai pengaruh yang positif dan signifikan terhadap kinerja keuangan perusahaan yang dicerminkan melalui return on assets.

This study is a support to environmental issues and forecasts regarding Indonesia in 2030 which were more frequently discussed. This study analyzed the relationship between financial performance and two variables: environmental disclosure and CSR expense of mining companies listed on the Indonesia Stock Exchange during 2011 - 2013. Mining companies were selected due to their economic activities that were highly related with environment. Secondary data were obtained from companies� annual reports and financial statements. From the total of 96 mining companies, 54 of them were selected as samples according to the determined criteria. Environmental disclosure index used in this study was measured by dividing the indicators disclosed in companies� annual reports with all of the indicators that should be disclosed. CSR expenses were directly obtained from annual reports or financial statements of the company. As for financial performance, they were defined by companies� return on assets. Hypothesis testing method used in this study was multiple regression. This study shows that environmental disclosure and the CSR expense has a positive and significant effect on the companies' financial performance reflected through the return on assets. Keywords : environmental disclosure, corporate social responsibility expense, return on assets

Kata Kunci : environmental disclosure, biaya CSR, return on assets