ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT LINGKUNGAN PERUSAHAAN (STUDI EMPIRIS TERHADAP PERUSAHAAN PESERTA PROPER YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2016)

SEPTIARINI, NADYA RIZMA (2018) ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT LINGKUNGAN PERUSAHAAN (STUDI EMPIRIS TERHADAP PERUSAHAAN PESERTA PROPER YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2016). S1 thesis, Universitas Negeri Jakarta.

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Abstract

NADYA RIZMA SEPTIARINI. The Analysis of Factors That Affecting Companies Environmental Audit (Empirical Stury Of Proper Participant Companies Listed On Indonesia Stock Exchange In 2012-2016). The purpose of this research is to analyze how the effect of financial performance proxied by ROA (Retun on Asset), ROE (Return on Equity) and EVA (Economic Value Added), environmental policies proxied by the ownership of ISO 14001 certification in the company, public share ownership proxied bt public share ownership ≤ 5% of the total company outstanding shares, the reputation of the company proxied by dividend payout ratio and the disclosure of company social responsibility proxied by the index based on indicators in the GRI G3 (Global Reporting Initiative – Generation 3). The data used in this research are secondary data in the form of decree that issued by the Ministry of Environment wich stipulates the result color categories of companies environmental audit which the part of Proper (Corporate Performance Rating Program) participant, annual report and companies financial statements. By setting several criteria that must be met by the population in order to make it as a sample of the research, researcher get 19 companies that meet the criteria. With five year observation begining in 2012 until 2016. So, the total observation in this research is 95 observations. The methodology that researcher use to analyze the relationship and how the independent variables may affecting the dependent variable by multinomial logistic regression for non-metric dependent variables that have more than two categories, as in this research indicate by the color categories, that is gold for the highest category, then green, blue, red and black. In addition, researcher also used statistics desciptive test to determine the distribution of minimum, maximum, average and standard deviation value from the data being sampled. The result of this research prove that financial performance with ROA has a positive and significant effect on environmental audit, while ROE has a negative and significant effect on environmental audit and EVA has no effect on the environmental audit. Then, environmental policies and the disclosure of corporate social responsibility have a negative and signifcant effect on environmental audit. But this research can not prove that public shares ownership and corporate reputation have a positive and significant effect on environmental audit. Keywords: Environmental Audit, Proper, IDX, Financial Performance, Environmental Policy, Public Share Ownership, Corporate Reputation, Corporate Social Responsilbility Disclosure.

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