Pengaruh Ukuran Perusahaan, Kepemilikan Asing, Kepekaan Industri dan Struktur Tata Kelola Perusahaan Terhadap Pengungkapan Lingkungan Perusahaan
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Institusion
Universitas Pembangunan Jaya Tangerang
Author
Wifanni, Setiawan
Subject
HF Commerce
Datestamp
2022-06-03 06:28:52
Abstract :
This research is a study of corporate environmental disclosure. This study aims to analyze the effect of company size, foreign ownership, industry sensitivity, and corporate governance structure on corporate environmental disclosure. Good corporate governance practices are explained by the proportion of the board of commissioners, the number of board meetings, the size of the audit committee and the number of audit committee meetings. The sample of this research was taken from the manufacturing industry on the Indonesia Stock Exchange for 6 years, namely 2013, 2014, 2015, 2016, 2017 and 2018. This study used data analysis techniques which were carried out by hypothesis testing using multiple linear regression methods. The results showed the proportion of the board of commissioners and the number of board meetings had a positive effect on environmental disclosure. The size of the company, foreign ownership and the number of audit committee meetings have a negative effect on environmental disclosure and the rest of the industry's sensitivity, the size of the audit committee positively has no effect on environmental disclosure. Key Words: Environmental Disclosure, Governance, Foreign Ownership, Industrial Sensitivity, Company SIZE
This research is a study of corporate environmental disclosure. This study aims to analyze the effect of company size, foreign ownership, industry sensitivity, and corporate governance structure on corporate environmental disclosure. Good corporate governance practices are explained by the proportion of the board of commissioners, the number of board meetings, the size of the audit committee and the number of audit committee meetings. The sample of this research was taken from the manufacturing industry on the Indonesia Stock Exchange for 6 years, namely 2013, 2014, 2015, 2016, 2017 and 2018. This study used data analysis techniques which were carried out by hypothesis testing using multiple linear regression methods. The results showed the proportion of the board of commissioners and the number of board meetings had a positive effect on environmental disclosure. The size of the company, foreign ownership and the number of audit committee meetings have a negative effect on environmental disclosure and the rest of the industry's sensitivity, the size of the audit committee positively has no effect on environmental disclosure. Key Words: Environmental Disclosure, Governance, Foreign Ownership, Industrial Sensitivity, Company SIZE
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