Pengaruh Penerapan Sistem Manajemen Lingkungan (SML) ISO 14001 Terhadap Tingkat Profitabilitas Perusahaan Manufaktur Khususnya Subsektor Industri Dasar dan Kimia di Indonesia Yang Listing di BEI Tahun 2014-2015

Abstract

Abstract. This research aims to know the implementation of the environmental management system  (EMS) ISO 14001, the level of profitability and the extend of the influence of environmental management system (EMS) ISO 14001 against the level of profitability at several manufacturing subsector of chemical and basic industry in  Indonesia Stock Exchange 2014-2015. Research methods used in this research is descriptive research method and verifikatif method. The data used in this research is secondary data, secondary data used are the annual financial report of Manufacturing subsector of chemical and basic industry in Indonesia Stock Exchange 2014-2015. Data collection techniques used in this study is documentation. The population used in this study was companies whose business are in manufacturing sectors in particular subsector of chemical and basic industry. Sample was drawn by using purposive sampling methods thus result 32 companies that will be used as samples for this study. The hypothesis in this study was tested by using dummy variable regression model. t-test are used to test hypothesis. The result showed that the Environmental Management System (EMS) ISO 14001 has a significant and positive impact on profitability. This indicates that the implementation of an environmental management system that can improve the company's financial performance.

Abstrak. Penerapan sistem manajemen lingkungan dengan ISO 14001 pada perusahaan industri dasar dan kimia selama periode 2014-2015 masih  rendah, hal ini ditunjukkan dengan masih banyaknya perusahaan yang kurang efektif terhadap prosedur pengelolaan lingkungan. Hal ini berarti kebanyakan perusahaan tidak memiliki standar internasional dalam sistem manajemen lingkungan. Tingkat Profitabilitas yang diukur dengan ROA pada perusahaan industri dasar dan kimia yang go public di BEI tahun 2014-2015 dapat dikatakan rendah. Artinya kemampuan sebagian besar perusahaan dalam menghasilkan laba bersih dari investasi asset yang ditanamkan masih kurang efektif. Penerapan sistem manajemen lingkungan dengan ISO 14001 berpengaruh terhadap tingkat profitabilitas yang diukur dengan ROA perusahaan industri dasar dan kimia yang go public di BEI tahun 2014-2015.