Pengaruh Kinerja Lingkungan Terhadap Tingkat Profitabilitas

Abstract

The development of the environment is directed to the environment to continue functioning as a supporter and buffer of living ecosystems and the realization of balance, harmony and dynamic harmony between ecological, social, economic, and socio-cultural systems in order to ensure sustainable national development. With good environmental management then the company's environmental performance system will run well. Therefore, the awareness and attention of the organization to good environmental management is the responsibility of the company. With the existence of good environmental management will attract public attention and bring confidence of stakeholders and investors. Information to be used by investors is the company's financial performance, one of them profitability ratio return on assets to see growth and return on investment company.nThe purpose of this study is to understand the development of the performance of the companies included in the LQ-45, to understand the development of profitability in companies included in the LQ-45, to understand the effect of Environmental Performance on the level of profitability of companies in Indonesia Stock Exchange and entered in the grouping LQ-45. The research method used in this research is descriptive method and verifikatif method. Sources of data used in this study are secondary data sources, secondary data used is the Company's annual financial statements included in the LQ-45 and listed on the Indonesia Stock Exchange 2013-2015. Sampling using purposive method, and obtained 16 companies that match the criteria that can be used. The hypothesis in this research was tested by using simple linear regression statistic model. The results showed that companies listed on the BEI and entered in LQ-45 got penigkatan in the period 2013-2015 by getting the blue category into a more meaningful green color, based on the results of descriptive analysis of research data for the level of profitability, it can be concluded that the level of profitability From year to year has decreased, and environmental performance has an effect on the level of profitability in the medium category.