Detail Inovasi Perguruan Tinggi


Tema: Akuntansi
Judul: Pengaruh Biaya Bina Lingkungan dan Biaya kesejahteraan Karyawan Terhadap Kinerja Keuangan dan Implikasinya terhadap Nilai Perusahaan (Survei pada Perusahaan Tambang Terdafatr di BEI 2010-2016)
Perguruan Tinggi: Universitas Pembangunan Jaya
Jenis/sdm: dosen/0410047202

Tahun: 2017

The purpose of this study is to determine the cost of environmental development and welfare costs that can affect the financial performance and its impact on corporate value. This study is conducted to obtain evidence that: the cost of environmental development and welfare costs that have affect thefinancial performance and its impact on value of the company on mining sectors companies listed in the BEl in 2010-2016. The sample used is 13 companies with purposive sampling technique and multiple linear regression analysis techniques. The results showed that partially environmental development cost has significant effect to financial performance, and impact to company value. However, environmental development cost has no significant effect to company value. Simultaneously, environmental development cost and employee welfare cost have significant effect tofinancial performanc