Peran Pengungkapan Akuntansi Lingkungan pada Stock Return di Perusahaan GO Publik Di Indonesia
Abstract
Tujuan penelitian ini adalah untuk mengetahui pengaruh pengungkapan akuntansi lingkungan terhadap stock return pada perusahaan manufaktur yang terdaftar di BEI Tahun 2018-2020. Jenis penelitian adalah penelitian kuantitatif. Sampel penelitian adalah 18 perusahaan manufaktur. Metode analisis data yang digunakan adalah regresi linier sederhana. Teknik analisis data menggunakan regresi linier sederhana diolah menggunakan SPSS 25. Hasil penelitian menunjukkan bahwa pengungkapan akuntansi lingkungan tidak berpengaruh terhadap terhadap stock return.
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