EFFECT OF ENVIRONMENTAL PERFORMANCE AND BOARD OF COMMISSIONERS ON ENVIRONMENTAL DISCLOSURES

Assets: Jurnal Akuntansi dan Pendidikan

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Field Value
 
Title EFFECT OF ENVIRONMENTAL PERFORMANCE AND BOARD OF COMMISSIONERS ON ENVIRONMENTAL DISCLOSURES
 
Creator Suryarahman, Erlangga
Trihatmoko, Huda
 
Subject Akuntansi
Enviromental disclosure; environmental performance; board size of commissioners; independent commissioners; board of commissioners meeting; Pengungkapan lingkungan; kinerja lingkungan; ukuran dewan komisaris; komisaris independen; rapat dewan komisaris
 
Description ABSTRACTThis study aims to obtain empirical evidence about the influence of environmental performance, board size of commissioners, independent commissioners, and the board of commissioners meetings on environmental disclosure. The sample of this study was 81 mining companies participating in PROPER which were listed on the Indonesia Stock Exchange during the 2014-2018 period. Environmental disclosure was assessed with GRI-4 guidelines and data were analyzed using multiple linear regression analysis. The results of this study indicate that environmental performance and independent commissioners have no effect on environmental disclosure, on the other hand, the board size of commissioners and the board of commissioners meeting have an effect on environmental disclosure.ABSTRAKPenelitian ini bertujuan untuk memperoleh bukti secara empiris mengenai pengaruh kinerja lingkungan, ukuran dewan komisaris, komisaris independen dan rapat dewan komisaris terhadap pengungkapan lingkungan. Sampel penelitian ini sebanyak 81 perusahaan pertambangan peserta PROPER yang terdaftar di Bursa Efek Indonesia selama periode 2014-2018. Pengungkapan lingkungan dinilai dengan pedoman GRI-4 dan data dianalisis menggunakan analisis regresi linier berganda. Hasil dari penelitian ini menunjukkan bahwa kinerja lingkungan dan komisaris independen tidak berpengaruh terhadap pengungkapan lingkungan, disisi lain ukuran dewan komisaris dan rapat dewan komisaris berpengaruh terhadap pengungkapan lingkungan.
 
Publisher Universitas PGRI Madiun
 
Contributor
 
Date 2021-04-30
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://e-journal.unipma.ac.id/index.php/assets/article/view/5984
10.25273/jap.v10i1.5984
 
Source Assets: Jurnal Akuntansi dan Pendidikan; Vol 10, No 1 (2021); 1-10
2477-4995
2302-6251
 
Language eng
 
Relation http://e-journal.unipma.ac.id/index.php/assets/article/view/5984/3288
http://e-journal.unipma.ac.id/index.php/assets/article/downloadSuppFile/5984/758
http://e-journal.unipma.ac.id/index.php/assets/article/downloadSuppFile/5984/760
 
Rights Copyright (c) 2021 Erlangga Suryarahman, Huda Trihatmoko
http://creativecommons.org/licenses/by-sa/4.0
 

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