PENGARUH BIAYA BINA LINGKUNGAN DAN BIAYA KESEJAHTERAAN KARYAWAN TERHADAP KINERJA KEUANGAN DAN IMPLIKASINYA TERHADAP NILAI PERUSAHAAN
(Survei Pada Perusahaan Tambang Terdaftar di BEI 2010-2016)
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 the financial
performance and its impact on value of the company on mining sectors companies
listed in the BEI 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 to financial performance
Keywords : Environmental Development Cost, Welfare Cost, Financial
Performance, Corporate Value