PENGUNGKAPAN LIMBAH PADA PERUSAHAAN PERTAMBANGAN DI INDONESIA

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Veronika Wiratna Sujarweni, Lila Retnani

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Abstract


Penelitian ini bertujuan menguji pengaruh ukuran perusahaan, profitabilitas, liputan media, umur perusahaan terhadap pengungkapan limbah.Metode penelitian yang digunakan metode kuantitatif. Data yang digunakan adalah data sekunder yang diambil dari laporan tahunan perusahaan pertambangan, di Bursa Efek Indonesia (BEI), data berita limbah di media masa online. Jumlah data yang diobservasi adalah 21 perusahaan selama tahunan 2016 samapai 2018. Pengolahan data menggunakan metode regresi linier berganda dengan bantuan software SPSS. Penelitian ini menggunakan gabungan pengungkapan limbah yang telah dibuat peneliti terdahulu dan kemudian dikembangkan peneliti menggunakan kebijakan pemerintah tentang limbah, jumlah pengungkapan terdiri dari 45 item untuk limbah non B3 (Bahan Berbahaya dan Beracun) dan B3. Hasil penelitian ini menunjukkan bahwa terdapat pengaruh positif liputan media, umur perusahaan terhadap pengungkapan limbah pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI). Sedangkan ukuran perusahaan dan profitabiitas tidak mempunyai pengaruh terhadap pengungkapan limbah pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI). Pengungkapan limbah pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia dipengaruhi oleh variabel ukuran perusahaan, profitabilitas, liputan media, dan umur perusahaan sebesar 28%.

Keywords


ukuran perusahaan, profitabilitas, liputan media, umur perusahaan, pengungkapan limbah

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