PENGARUH ENVIRONMENTAL COST, ENVIRONMENTAL PERFORMANCE DAN MATERIAL FLOW COST ACCOUNTING TERHADAP PROFITABILITAS DALAM PERSPEKTIF FIQH LINGKUNGAN (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Indeks Saham Syariah Indonesia Tahun 2018-2022)

Muhammad, Ilyas (2024) PENGARUH ENVIRONMENTAL COST, ENVIRONMENTAL PERFORMANCE DAN MATERIAL FLOW COST ACCOUNTING TERHADAP PROFITABILITAS DALAM PERSPEKTIF FIQH LINGKUNGAN (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Indeks Saham Syariah Indonesia Tahun 2018-2022). Diploma thesis, UIN Raden Intan Lampung.

	PDF Download (2MB)
	PDF Restricted to Repository staff only Download (2MB)

Abstract

ABSTRAK Di era bеrkеmbаngnyа pеrеkonomiаn dаn tеknologi saat ini mеmbаwа pеngаruh bеsаr tеrhаdаp pеrindustriаn sеmаkin modеrn. Pеrindustriаn yаng sеmаkin modеrn mеmbuаt sеmuа pihаk yаng tеrlibаtnyа sаling bеrsаing untuk mеncаpаi tujuаn dаn mеrаih kеuntungаn sеbеsаr-bеsаrnyа tаnpа mеmpеrhаtikаn dаmpаk yаng timbul disеkitаrnyа, sаlаh sаtunyа аdаlаh dаmpаk lingkungаn. Penelitian ini bertujuan menganalisis pengaruh secara parsial, simultan dan perspektif fiqh lingkungan terkait environmental cost, environmental performance dan material flow cost accounting terhadap profitabilitas (Studi kasus pada perusahaan manufaktur yang terdaftar di Indeks Saham Syariah Indonesia 2018-2022). Penelitian ini merupakan penelitian kuantitatif. Jenis data yang digunakan adalah data sekunder yang diperoleh dari website resmi Perusahaan dan Bursa Efek Indonesia. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Indeks Saham Syariah Indonesia tahun 2018-2022. Sampel dalam penelitian terdiri dari 10 perusahaan dalam periode 2018-2022, sehingga berjumlah 50 sampel. Teknik pengambilan sampel pada penelitian ini menggunakan purposive sampling. Analisis data yang digunakan adalah analisis regresi linear berganda dengan menggunakan program komputer SPSS versi 23. Hasil penelitian ini menunjukan bahwa secara parsial variabel environmental cost berpengaruh negatif dan signifikan terhadap profitabilitas, variabel environmental performance tidak berpengaruh terhadap profitabilitas dan variabel material flow cost accounting tidak berpengaruh terhadap profitabilitas. Sedangkan secara simultan variabel environmental cost, environmental performance dan material flow cost accounting berpengaruh terhadap profitabilitas. Kata Kunci: Environmental Cost, Environmental Performance, Material Flow Cost Accounting. ABSTRACT In the current era of economic and technological development, it has a huge impact on the modernization of industry. The modernized industry has made all parties involved in it compete to achieve their goals and gain the most profit possible without considering the impacts that arise in their surroundings, sаlаh sаtunyа аdаlаh dаmpаk lingkungаn. This study aims to analyze the effect partially, simultaneously and the environmental fiqh perspective related to environmental costs, environmental performance and material flow cost accounting on profitability (Case study of manufacturing companies listed on the Indonesia Sharia Stock Index 2017-2021). This research is quantitative research. The type of data used is secondary data obtained from the official website of the Company and the Indonesia Stock Exchange. The population in this study are manufacturing companies listed on the Indonesian Sharia Stock Index in 2018-2022. The sample in the study consisted of 10 companies in the 2018-2022 period, totaling 50 samples. The sampling technique in this study used purposive sampling. The data analysis used is multiple linear regression analysis using the computer program SPSS version 23. The results of this study indicate that partially the environmental cost variable has a negative effect on profitability, the environmental performance variable has a positive and significant effect on profitability and the material flow cost accounting variable has no effect on profitability. While simultaneously the variables of environmental cost, environmental performance and material flow cost accounting affect profitability. Keywords: Environmental Cost, Environmental Performance, Material Flow Cost Accounting.

Actions (login required)

View Item