PENGARUH PROFITABILITAS, LEVERAGE DAN LIKUIDITAS TERHADAP KINERJA LINGKUNGAN : Studi pada Badan Usaha Milik Negara (BUMN) Sektor Manufaktur Periode 2009-2013

Secara umum terdapat 3 tujuan utama dari perusahaan atau lebih dikenal dengan triple bottom line, yaitu profit, people, dan planet. Dari tinjauan ini jelas digambarkan bahwa fokus BUMN pun mulai beralih dari yang hanya sekedar menekankan pada profit (untuk sumber pendapatan negara yang berasal dari pendapatan non pajak) menjadi dalam cakupan yang lebih luas, yaitu lingkungan baik sosial maupun lingkungan hidup. Penelitian ini bertujuan untuk menguji dan mendapatkan bukti empiris mengenai faktor-faktor yang berpengaruh terhadap kinerja lingkungan secara parsial dan simultan. Faktor-faktor yang diteliti dalam penelitian ini adalah profitabilitas, leverage dan likuiditas. Metode penelitian yang digunakan adalah metode deskriptif verifikatif. Dengan pengujian verifikatif menggunakan regresi berganda (multiple regression), pengujian parsial (uji t) dan pengujian simultan (uji F). Data yang digunakan merupakan data sekunder yaitu laporan tahunan perusahaan dan laporan hasil PROPER Kementrian Lingkungan Hidup yang dijadikan sampel dalam penelitian. Sampel penelitian merupakan 11 perusahaan Badan Usaha Milik Negara (BUMN) Tahun 2009-2013 yang diambil dengan menggunakan metode purposive sampling. Hasil penelitian ini menunjukkan bahwa profitabilitas, leverage dan likuiditas berpengaruh secara tidak signifikan terhadap kinerja lingkungan secara parsial. Serta profitabilitas, leverage, dan profitabilitas berpengaruh secara tidak signifikan terhadap kinerja lingkungan secara simultan. Kata kunci : Profitabilitas, leverage, likuiditas, dan kinerja lingkungan There are three main objectives of the company in general, or better known as the triple bottom line, that is profit, people and planet. From this review, clearly illustrated that the focus of BUMN were began to shift from being merely emphasizes the profit (for sources of state revenue derived from non-tax revenues) into the broader scope, that is environment both the social and life environment. The purpose of this research is to examine and obtain empirical evidence about factors which affect environmental performance in partially and simultaneous. The factors examined in this study are profitability, leverage and liquidity. Research method used in this research is descriptive verification method. The verification method is tested using multiple regression partial testing (t-testing) and simultaneous testing (F-testing). The data used are secondary data that the annual report of companies and result of PROPER report from Ministry of Environment sampled in the research. The research sampel was 11 companies on State-Owned Enterprises in period 2009-2013 which were taken using purposive sampling method. The results show that profiitability, leverage and liquidity have insignificant influence toward environmental performance in partial. And also profitability, leverage, and liqudity have insignificant influence toward emviromental performance in simultaneous. Keywords :profitability, leverage, liquidity and environmental performance

PENGARUH PROFITABILITAS, LEVERAGE DAN LIKUIDITAS TERHADAP KINERJA LINGKUNGAN : Studi pada Badan Usaha Milik Negara (BUMN) Sektor Manufaktur Periode 2009-2013

Secara umum terdapat 3 tujuan utama dari perusahaan atau lebih dikenal dengan triple bottom line, yaitu profit, people, dan planet. Dari tinjauan ini jelas digambarkan bahwa fokus BUMN pun mulai beralih dari yang hanya sekedar menekankan pada profit (untuk sumber pendapatan negara yang berasal dari pendapatan non pajak) menjadi dalam cakupan yang lebih luas, yaitu lingkungan baik sosial maupun lingkungan hidup. Penelitian ini bertujuan untuk menguji dan mendapatkan bukti empiris mengenai faktor-faktor yang berpengaruh terhadap kinerja lingkungan secara parsial dan simultan. Faktor-faktor yang diteliti dalam penelitian ini adalah profitabilitas, leverage dan likuiditas. Metode penelitian yang digunakan adalah metode deskriptif verifikatif. Dengan pengujian verifikatif menggunakan regresi berganda (multiple regression), pengujian parsial (uji t) dan pengujian simultan (uji F). Data yang digunakan merupakan data sekunder yaitu laporan tahunan perusahaan dan laporan hasil PROPER Kementrian Lingkungan Hidup yang dijadikan sampel dalam penelitian. Sampel penelitian merupakan 11 perusahaan Badan Usaha Milik Negara (BUMN) Tahun 2009-2013 yang diambil dengan menggunakan metode purposive sampling. Hasil penelitian ini menunjukkan bahwa profitabilitas, leverage dan likuiditas berpengaruh secara tidak signifikan terhadap kinerja lingkungan secara parsial. Serta profitabilitas, leverage, dan profitabilitas berpengaruh secara tidak signifikan terhadap kinerja lingkungan secara simultan. Kata kunci : Profitabilitas, leverage, likuiditas, dan kinerja lingkungan There are three main objectives of the company in general, or better known as the triple bottom line, that is profit, people and planet. From this review, clearly illustrated that the focus of BUMN were began to shift from being merely emphasizes the profit (for sources of state revenue derived from non-tax revenues) into the broader scope, that is environment both the social and life environment. The purpose of this research is to examine and obtain empirical evidence about factors which affect environmental performance in partially and simultaneous. The factors examined in this study are profitability, leverage and liquidity. Research method used in this research is descriptive verification method. The verification method is tested using multiple regression partial testing (t-testing) and simultaneous testing (F-testing). The data used are secondary data that the annual report of companies and result of PROPER report from Ministry of Environment sampled in the research. The research sampel was 11 companies on State-Owned Enterprises in period 2009-2013 which were taken using purposive sampling method. The results show that profiitability, leverage and liquidity have insignificant influence toward environmental performance in partial. And also profitability, leverage, and liqudity have insignificant influence toward emviromental performance in simultaneous. Keywords :profitability, leverage, liquidity and environmental performance

PENGARUH PROFITABILITAS, LEVERAGE DAN LIKUIDITAS TERHADAP KINERJA LINGKUNGAN

This study aims to test and obtain empirical evidence of factors that affect the environmental performance partially and simultaneously. Factors studied in this research are profitability, leverage and liquidity. The research method used is descriptive method verifikatif. With verificative testing using multiple regression, partial test (t test) and simultaneous test (F test). The data used are secondary data that is the company's annual report and PROPER report of Ministry of Environment as sample in the research. The sample of research is 11 State-Owned Enterprise (BUMN) Year 2009-2013 taken by using purposive sampling method. The results of this study indicate that profitability, leverage and liquidity have no significant effect on environmental performance partially. And profitability, leverage, and profitability have no significant effect on environmental performance simultaneously