Pengaruh Biaya Lingkungan Terhadap Kinerja Perusahaan yang Memperoleh ISO 14001 (Studi Empiris Pada Seluruh Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2018)

Ardiani, Melinda (2020) Pengaruh Biaya Lingkungan Terhadap Kinerja Perusahaan yang Memperoleh ISO 14001 (Studi Empiris Pada Seluruh Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2018). Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This study aims to discover the influence of environmental costs toward the performance of companies that obtained ISO 14001 (empirical study on all companies listed on the Indonesia Stock Exchange in 2016-2018). The population in this study are all companies that have obtained ISO 14001 environmental management system certification that are valid during the 2016-2018 period and are listed on the IDX in the 2016-2018 period. The samples in this study amounted to 33 companies with a research period of 3 years, therefore the amount of final sample is 99 samples that have compliedthe criteria determined by purposive sampling technique. The hypothesis testing has done by simple linear regression analysis. The result of t-test indicated that environmental costs affected to the performance of companies that obtained ISO 14001.

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