The Effect Of Implementation Of Environmental Accounting Toward Stock Return Of Mining Company Listed In Indonesia Stock Exchange

MAHARDIKA, Yuni Sofia (2018) The Effect Of Implementation Of Environmental Accounting Toward Stock Return Of Mining Company Listed In Indonesia Stock Exchange. Skripsi thesis, Universitas Jenderal Soedirman.

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Abstract

The environment issue has become a very popular issue today. Environmental problems are getting bigger, wider, and more serious. Causes of environmental damage, in general, can be categorized into two factors, namely due to natural events and human activities. Environmental damage caused by nonenvironmentally friendly human activities such as mining, forest destruction and over-functioning of forests, over-exploitation of existing natural resources, air and soil water pollution caused by operating activities of firms that tend to seek maximum profit without regard to the environment and so forth. Mining companies need a big capital in exploring natural resources in developing their mining activities. Therefore, many mining companies enter the capital market to absorb the investment and to strengthen their financial position. However, according to the Mining Advocacy Network (Jatam), about 70 percent of Indonesia's environmental damage is caused by mining operations. Approximately 3.97 million hectares of protected areas are threatened by mining activities, including biodiversity. Not only that, the watersheds (DAS) has been severely damaged in the last ten years. This shows that the company's lack of attention to the negative impacts that can bring the environmental damage where the company operates. Examples of mining companies that caused the environmental damage such as PT. Newmonth Minahasa Raya, PT. Adaro Energy, and PT. Indo Tambangraya Megah which damages the environment in East Kalimantan. This study aims to examine the effect of implementation of environmental accounting toward stock returns on mining companies listed in Indonesia Stock Exchange in 2012-2016. This research is a quantitative research with secondary data derived from the company's financial statements. The population in this study were 41 mining companies. Sampling technique with purposive sampling. The data analysis technique used is panel data regression analysis. The results of this study indicate that environmental costs has no effect on stock returns on mining companies listed on the Indonesia Stock Exchange. Whereas environmental disclosure and environmental performance has a positive effect on stock returns on mining companies listed on the Indonesia Stock Exchange.

Item Type: Thesis (Skripsi)
Nomor Inventaris: C18382
Uncontrolled Keywords: Environmental Accounting, Environmental Cost, Environmental Disclosure, Environmental Performance, Stock Returns.
Subjects: S > S708 Stock exchanges
Divisions: Fakultas Ekonomi dan Bisnis > S1 Akuntansi
Depositing User: Mrs Endang Kasworini
Date Deposited: 25 Aug 2020 06:47
Last Modified: 25 Aug 2020 06:47
URI: http://repository.unsoed.ac.id/id/eprint/5103

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