ANALISIS PENGARUH ENVIRONMENT COST DISCLOUSURE (ECD) DAN INDONESIAN ENVIRONMENT REPORTING (IER) TERHADAP SUSTAINABILITY REPORTING (Studi Pada Perusahaan Manufaktur Yang Terdaftar di Jakarta Islamic Index (JII) Tahun 2020-2022)

Anggi, Setya Yulyan (2024) ANALISIS PENGARUH ENVIRONMENT COST DISCLOUSURE (ECD) DAN INDONESIAN ENVIRONMENT REPORTING (IER) TERHADAP SUSTAINABILITY REPORTING (Studi Pada Perusahaan Manufaktur Yang Terdaftar di Jakarta Islamic Index (JII) Tahun 2020-2022). Diploma thesis, UIN Raden Intan Lampung.

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Abstract

ABSTRAK Sustainability Reporting merupakan pemenuhan tuntutan para pemangku kepentingan dalam kegiatan yang berdampak pada lingkungan dan stakeholder. Pelaporan lingkungan yang menjadi praktik keuangan dan lingkungan yang berkelanjutan adalah dua pilar penting dalam strategi keberlanjutan perusahaan, yaitu mencakup Enviroment Cost Disclousure (ECD) dan Indonesian Enviroment Reporting (IER). Namun, Karena adanya COVID-19, sustainability reporting penerapannya pada tahun 2021 mengalami penurunan. Tujuan pada penelitian ini, untuk melihat bagaimana pengaruh Enviroment Cost Disclousure (ECD) dan Indonesian Enviroment Reporting (IER) terhadap Sustainability Reporting (SR) secara parsial maupun simultan pada objek penelitian yaitu perusahaan perusahaan manufaktur yang terdaftar pada Jakarta Islamic Index (JII) periode 2020-2022, serta bagaimana Sustainability Reporting dalm perspektif ekonomi islam. Penelitian ini menggunakan metode kuantitatif dengan data sekunder. Pengumpulan data diperoleh dari website perusahaan dan Jakarta Islamic Index (JII), menggunakan analisis regresi linier berganda yang diolah menggunakan SPSS versi 25 dan sampel sebanyak 10 perusahaan diperoleh dengen menggunakan metode purposive sampling selama periode tiga tahun yaitu periode 2020- 2022 jumlah keseluruhan sampel pada penelitian ini sebanyak jumlah 30 sampel. Hasil penelitian ini menunjukan bahwa Enviroment Cost Disclousure (ECD) secara parsial tidak berpengaruh terhadap Sustainability Reporting (SR), Indonesian Enviroment Reporting (IER) secara parsial berpengaruh negatif terhadap Sustainability Reporting (SR), dan secara simultan Enviroment Cost Disclousure (ECD) dan Indonesian Enviroment Reporting (IER) berpengaruh positif terhadap Sustainability Reporting (SR). Dalam perspektif ekonomi islam sustainability reporting merupakan bentuk pengamalan pertanggungjawaban kepada Allah SWT dan alam semesta. Kata Kunci : Enviroment Cost Disclousure (ECD), Indonesian Enviroment Reporting (IER) dan Sustainability Reporting (SR). ABSTRACT Sustainability Reporting is fulfilling the demands of stakeholders in activities that have an impact on the environment and stakeholders. Environmental reporting, which is a sustainable financial and environmental practice, is two important pillars in the company's sustainability strategy, which includes Environmental Cost Disclosure (ECD) and Indonesian Environmental Reporting (IER). However, due to COVID-19, the implementation of sustainability reporting in 2021 has decreased. The aim of this research is to see the influence of Environmental Cost Disclosure (ECD) and Indonesian Environmental Reporting (IER) on Sustainability Reporting (SR) partially or simultaneously on the research object, namely manufacturing companies listed on the Jakarta Islamic Index (JII) for the 2020 period. -2022, as well as how Sustainability Reporting is from an Islamic economic perspective. This research uses quantitative methods with secondary data. Data collection was obtained from the company website and the Jakarta Islamic Index (JII), using multiple linear regression analysis which was processed using SPSS version 25 and a sample of 10 companies was obtained using the purposive sampling method over a three year period, namely the 2020-2022 period, the total number of samples in the study This is a total of 30 samples. The results of this study show that Environmental Cost Disclosure (ECD) partially has no effect on Sustainability Reporting (SR), Indonesian Environmental Reporting (IER) partially has a negative effect on Sustainability Reporting (SR), and simultaneously Environmental Cost Disclosure (ECD) and Indonesian Environmental Reporting (IER) has a positive effect on Sustainability Reporting (SR). From an Islamic economic perspective, sustainability reporting is a form of practicing accountability to Allah SWT and the universe. Keywords : Enviroment Cost Disclousure (ECD), Indonesian Enviroment Reporting (IER) and Sustainability Reporting (SR).

Item Type: Thesis (Diploma)
Subjects: Konsentrasi Akuntansi Syariah
Divisions: Fakultas Ekonomi dan Bisnis Islam > Konsentrasi Akuntansi Syariah
Depositing User: LAYANAN PERPUSTAKAAN UINRIL REFERENSI
Date Deposited: 13 Aug 2024 07:27
Last Modified: 13 Aug 2024 07:27
URI: https://repository.radenintan.ac.id/id/eprint/34686

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