PENGARUH ENVIRONMENTAL MANAGEMENT TERHADAP PROFITABILITAS (Studi Pada Perusahaan Peralatan Elektronik Dan Kimia First Section Yang Terdaftar Di Japan Exchange Group (Jpx) Periode 2014-2016) - Fadilla Eka Ningsih; Nila Firdausi Nuzula (Jurnal Administrasi Bisnis, 2019)
The purpose of this study was to examine the effect of environmental management partially and simultaneously towards profitability, using profitability ratios consists of ROA (Return on Assets) and ROE (Return on Equity). Environmental management consists of environmental investment and environmental cost which were independent variables, while ROA and ROE were dependent variables. This study used 42 samples from 16 electronic appliances companies and 26 chemical companies. Data sourced from Sustainability or Environmental or Corporate Social Responsibility Report, and profitability data from Annual Report from 2014-2016. So, total of samples was 126 sample companies. This type of research was explanatory research with a quantitative approach. The results showed that: 1) Environmental investment had no significantly and partially effect on ROA, 2) Environmental costs had no significantly and partially effect on ROA, 3) Environmental investment and environmental costs had no significantly and simultaneously effect on ROA, 4) Environmental investment had significantly and partially effect on the ROE, 5) Environmental costs had no significantly and partially effect on ROE, 6) Environmental investment and environmental costs had significantly and simultaneously effect on ROA. Kеywords: Environmental Management, Environmental Investment, Environmental Costs, Profitability, Return on Assets (ROA), Return on Equity (ROE). АBSTRАK Tujuan dari penelitian ini adalah untuk menguji pengaruh environmental management secara parsial dan simultan terhadap profitabilitas yang diukur dengan rasio profitabilitas yang terdiri dari ROA (Return on Asset) dan ROE (Return on Equity). Environmental management itu sendiri terdiri dari environmental investment dan environmental cost yang merupakan variabel bebas, sedangkan ROA dan ROE adalah variabel terikat. Penelitian ini menggunakan 42 sampel dari perusahaan peralatan elektronik sebanyak 16 sampel dan perusahaan kimia sebanyak 26 sampel. Data yang diambil berasal dari Sustainability atau Environmental atau Corporate Social Responsibility Report dan data profitabilitas dari Annual Report perusahaan periode 2014-2016. Maka, total sampel yang digunakan sebanyak 126 sampel perusahaan. Jenis penelitian ini adalah penelitian eksplanatif dengan pendekatan kuantitatif. Hasil penelitian menunjukkan bahwa: 1) Environmental investment tidak berpengaruh signifikan secara parsial pada ROA, 2) Environmental cost tidak berpengaruh signifikan secara parsial pada ROA, 3) Environmental investment dan environmental cost tidak berpengaruh signifikan secara simultan pada ROA, 4) Environmental investment berpengaruh signifikan secara parsial pada ROE, 5) Environmental cost tidak berpengaruh signifikan secara parsial pada ROE, 6) Environmental investment dan environmental cost berpengaruh signifikan secara simultan pada ROE. Kаtа Kunci: Environmental Management, Environmental Investment, Environmental Cost, Profitabilitas, Return on Asset (ROA), Return on Equity (ROE).