Wahyudi, Dea (2020) Pengaruh Profitabilitas Dan Pertumbuhan Perusahaan, Terhadap Keinformatifan Laba Dengan Kinerja Lingkungan Sebagai Variabel Moderasi (Studi Pada Perusahaan Pertambangan, Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2018). S1 thesis, UNIVERSITAS MUHAMMADIYAH PURWOKERTO.

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Abstract

This reseacrh aims to obtain empirical evidence regarding the influence of profitability and company growth on earnings informativeness with environmental performance as a moderating variable.. The population used in this study are all mining, basic and chemical industry companies listed on the Indonesia Stock Exchange during the period 2015-2018. The sampling technique is by purposive sampling where the sample will be obtained with certain considerations or criteria that have been adjusted to the objectives and research problems. There are two independent variables and one moderating variable in this study. The first variable is profitability which is proxied using Return on Assets. The second variable is company growth which is proxied using Tottal Asset. Furthermore, there are moderation variables used in this study, namely environmental performance using assessments from the Ministry of Environment through PROPER. By using multiple linear regression analysis, this study found that profitability had a negative and significant effect on earnings informativeness, company growth had a positive effect on earnings informativeness, environmental performance did not moderate the relationship between profitability and earnings informativeness and environmental performance did not moderate the relationship between company growth and informativeness. profit.

Dosen Pembimbing: HARIYANTO, EKO | nidn0622036102
Item Type: Thesis (S1)
Uncontrolled Keywords: profitability, company growth, environmental performance, and profit informativeness.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi S1
Depositing User: wulan
Date Deposited: 30 Aug 2022 02:34
Last Modified: 16 Jul 2025 07:53
URI: http://repository.ump.ac.id/id/eprint/13813

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