ANALISIS INVESTASI LINGKUNGAN MENGGUNAKAN QUADRANT ENVIRONMENTAL PERFORMANCE (Studi Kasus pada PT SI Tbk)

Sarah Yuliarini, Titik Inayati

Abstract


Perusahaan-perusahaan yang peduli terhadap lingkungan akan menyediakan dana khusus untuk investasi lingkungan. Penelitian ini mengukur tentang costefficiency (X1), Investment on the Environment (IE) terhadap CoGM in costefficiency (absorption)(Y). Parameter yang digunakan berdasarkan matrik 4 kuadran yang menunjukkan posisi persepektif perusahaan, artikulasi regulator yang terkait dengan aspek lingkungandalam akuntansi. Satu-satunya cara untuk memasukkan efek investasi lingkungan ke dalam persamaan biaya adalah dengantermasuk tren waktu (t) sebagai variabel penjelas tambahan. Penelitian ini bertujuan untuk mengetahui posisi perusahaan dalam Quadrant of environmental performance. Penelitian ini dilakukan pendekatan kuantitatif dengan mengunakan data keuangan perusahaan-perusahaan yang go public yang telah melakukan CSR report untuk kepeduliannya terhadap lingkungan. Perhitungan dengan menggunakan y ƒ (x) + ė sebagai asumsi bahwa keduanya dalam tahap investasi terbaru perusahaan dalam memasuki tahap investasi.Kontribusi capaian menunjukkan bagaimana perusahaan dalam melakukan investasi secara konsisten setiap tahun demi keberlanjutan kepeduliannya terhadap lingkungan dengan green management dalam pos rekening Bina Lingkungan.


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DOI: http://dx.doi.org/10.25105/semnas.v0i0.5914

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