PERBANDINGAN TINGKAT DISCLOSURE TANGGUNG JAWAB LINGKUNGAN DALAM LAPORAN TAHUNAN PERUSAHAAN SEBELUM DAN SESUDAH SERTIFIKASI ISO:14000(Studi pada perusahaan manufaktur yang listing di Bursa Efek Jakarta)

TRIYOSO, UMAR HADI (2007) PERBANDINGAN TINGKAT DISCLOSURE TANGGUNG JAWAB LINGKUNGAN DALAM LAPORAN TAHUNAN PERUSAHAAN SEBELUM DAN SESUDAH SERTIFIKASI ISO:14000(Studi pada perusahaan manufaktur yang listing di Bursa Efek Jakarta). Other thesis, University of Muhammadiyah Malang.

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PERBANDINGAN_TINGKAT_DISCLOSURE_TANGGUNG_JAWABLINGKUNGAN_DALAM_LAPORAN_TAHUNAN_PERUSAHAANSEBELUM_DAN_SESUDAH_SERTIFIKASI_ISO.pdf

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Abstract

This research is an empirical study, within “The correlation between Disclosure responsible environment degree in annual company report before and after ISO:14000 certification” as the title. The research is conducted to describe the company condition before and after receiving ISO:14000 certification. And measure if there are any differences between the disclosure environment responsible degree in annual company report before and after ISO:14000 certification. In this research, the writer took hypothesis; there are differences between the disclosure environment responsible degree in annual company report before and after ISO:14000 certification. Analysis instruments that are used to know if there are differences between the Disclosure environment responsible degree before and after ISO:14000 certification in manufacture Public Sector Company are additional tools of SPSS for Windows 12.0 version by using One Sample Kolmogorof Smirnov Test. The sample of Kolmogorof Sminov Tester distributes The data with One Sample Kolmogorof Smirnov Method which have asymp sig value for all variables is higher than 0,05 or asymp sig (2-tailed) > 0,05, but based on the standard deviation is quite high to 7,71578 for „before‟ and 14,86158 for „after‟. The result of the analysis shows the result of wilcoxon test from Zcount for amount -3,517 is smaller than Ztable for amount 30 within Asymp Sig. (2-tailed) 0,000. It means that there is a significant differentiation in the environment responsible before and after ISO:14000 certification, within probability value < (0,000<0,05), therefore Ho is rejected and Ha is accepted. According to the conclusion above, the writer suggest to whom investor wants to plant his capitol into 16 manufacture companies which already had ISO:14000 certificate and listed in Jakarta Stock Exchange (JSX), should notice the Company attention into the environment, whereas the company will competitive in raising their environment awareness.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Rayi Tegar Pamungkas
Date Deposited: 19 Jun 2012 06:55
Last Modified: 19 Jun 2012 06:55
URI: http://eprints.umm.ac.id/id/eprint/8560

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