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  2. Vol 8, No 2 (2024)
  3. Sutrisno

Peringkat Kinerja Lingkungan dan Karakteristik Perusahaan yang Mempengaruhinya: Studi Empiris di Indonesia

Bambang Sutrisno(1*), Azimah Hanifah(2), Mohamad Taufan Nugroho(3), Naura Firyal Eltama(4)
(*) Corresponding Author

DOI: 10.24269/iso.v8i2.2920


Abstract


Kinerja lingkungan merupakan topik yang memperoleh perhatian signifikan dalam dunia praktisi dan akademisi dalam satu dekade terakhir. Perusahaan harus peduli pada isu lingkungan selain fokus pada profit. Penelitian ini bertujuan menguji determinan dari peringkat kinerja lingkungan. Determinan yang diteliti adalah ukuran perusahaan, return on equity, leverage, umur perusahaan, market-to-book ratio, serta kualitas audit. Teknik purposive sampling digunakan untuk menentukan sampel dengan kriteria perusahaan non finansial terdaftar di Bursa Efek Indonesia yang menjadi peserta PROPER periode 2017-2021 dan memiliki data lengkap selama periode penelitian. Sampel akhir berjumlah 55 perusahaan dengan jumlah observasi 265 perusahaan-tahun. Penelitian ini menggunakan metode ordered probit regression dalam menganalisis data penelitian. Hasil penelitian menemukan bahwa ukuran perusahaan, return on equity, umur perusahaan, dan market-to- book ratio memiliki dampak positif dan signifikan pada peringkat kinerja lingkungan. Sebaliknya, leverage dan kualitas audit tidak signifikan memengaruhi peringkat kinerja lingkungan.

                       


Keywords


Determinan; Indonesia; Peringkat kinerja lingkungan

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