PENGARUH CARBON ACCOUNTING, BUSINESS STRATEGY, DAN SYSTEMATIC RISK TERHADAP ECONOMIC PERFORMANCE (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2013 – 2017)

Arry Eksandy, Retno Ayu Triani

Abstract


This study aims to determine the effect of carbon accounting, business strategy, and systematic risk on economic performance which are manufacture companies listed in Indonesia Stock Exchange in 2013-2017. Through of the research is quantitative.
The population of this research is 13 manufacturing companies which are listed in Indonesia Stock Exchange in 2013-2017. The sample collection technique has been done by using purposive sampling method and 65 samples during 2013-2017 have been obtained. The data has been conducted by using secondary data which has been selected by using documentation techniques which consist of 2013-2017 manufacturing company annual report. The data analysis method of this research has been carried out by using panel regression analysis.
The result of this research shows that carbon accounting and business strategy do not give any influence to the economic performance whereas the systematic risk gives influence to the economic performance.


References


Al-Tuwaijri, S. A., Christensen, T.E., & Hughes, K, E,. 2004. The relation among environmental disclosure, environmental performance, and economic performance: a simulataneous equations approach. Accounting, Organization, and Society, 29,447-471, Los Angels, USA.

Bentley-Goode, Kathleen A; Newton, Nathan J; Thompson, Anne M. 2017. Business Strategy, Internal Control Over Financial Reporting, and Audit Reporting Quality. American Accounting Association, USA.

B. Tregoe and J. Zimmerman, Top Management Strategy, John Martin. 1980. Publishing: London, 128 pp. L7.50.

Dwijayanti, Patricia Febrina. 2010. Manfaat Penerapan Carbon Accounting di Indonesia. Jurnal Akuntansi Kontemporer, Vol. 3 No. 1, Januari 2011 Hal. 79-92. Universitas Katolik Widya Mandala, Surabaya.

Eksandy, Ari dan Heriyanto Freddy. 2017. Metode Penelitian Akuntansi dan Keuangan: Dilengkapi Aplikasi Regresi Data Panel dan Logistik Data Panel Menggunakan Program Eviews. Tangerang: Lembaga Penerbit FEB UMT.

Friedman, M. 1953. The Case for Flexible Exchange Rate. In M.

Friedman, Essay in Positive Economics. Chicago: Chicago University Press.

Fachrurrozie, Tristianasari Galuh. 2014. Analisis Economic Performance Perusahaan Pertambangan di Indonesia perusahaan yang bergabung PROPER tahun 2008-2012. Accounting Analysis Journal, ISSN 2252-6765. Universitas Negeri Semarang.

Godfrey, Jayne, et al. 2010. Accounting Theory, 7th Edition. John

Willey & Sons, Australia Ltd.

Haholongan, Rutinaias. 2016. Kinerja Lingkungan dan Kinerja Ekonomi Perusahaan Manufakur Go Public di BEI dan PROPER periode 2009-2011. Volume XIX No. 3, Desember 2016. Jurnal Ekonomi dan Bisnis, Ikpia Perbanas, Jakarta.

Kurniawati, Elisabeth Penti. 2014. Perlakuan Akuntansi Karbon di Indonesia. Volume XII No. 2, Agustus 2014, Fakultas Ekonomika dan Bisnis, Universitas Kristen Satya Wacana, Salatiga, Jawa Tengah.

Puspita, Dyah Aruning. 2015. Carbon Accounting: Apa, Mengapa dan Sudakah ber-Implikasi pada Sustainability Reporting? Based on 2012th PROPER With GOLD Rank. Jurnal JIBEKA Volume 9 Nomor 1 Februari 2015: 29 -36. STIE Malangkucecwara, Malang.

Sukamulja, Sukmawati. 2017. Pengantar Pemodelan Keuangan dan Analisis Pasar Modal. Yogyakarta: CV. Andi Offset

Sugiyono. 2011. Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabet.

Watts, Ross L and J. Zimmerman. 1990. Positive Accounting Theory: A Ten Years Perspective. New York: University of Rochester.

http://www.proper.menlh.go.id

http://www.idx.co.id

http://www.finance.yahoo.com

http://www.feb.umt.ac.id/asset/webadmin/js/kcfinder/upload/file/PEDOMAN%20PENULISAN%20PRODI%20AKUNTANSI%20UNTUK%20WEB%202018.pdf




DOI: http://dx.doi.org/10.31000/c.v3i2.1827

Article Metrics

Abstract - 1837 PDF (Bahasa Indonesia) - 2227

Refbacks

  • There are currently no refbacks.