Faktor-faktor yang mempengaruhi corporate environmental disclosure (hard disclosure dan soft disclosure)

DETAIL KOLEKSI

Faktor-faktor yang mempengaruhi corporate environmental disclosure (hard disclosure dan soft disclosure)

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Oleh : Christina Frances Gontani

Info Katalog

Nomor Panggil : 2018_TA_AK_023141225

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2018

Pembimbing 1 : R. Rosiyana Dewi

Subyek : Corporate social responsibility;Operational definition of variables and measurements

Kata Kunci : corporate environmental disclosure, hard environmental disclosure, soft environmental disclosure, le

Status Posting : Published

Status : Lengkap

File Repositori

No.	Nama File	Hal.	Link
1.	2018_TA_AK_023141225_Halaman-judul.pdf
2.	2018_TA_AK_023141225_Bab-1.pdf
3.	2018_TA_AK_023141225_Bab-2.pdf
4.	2018_TA_AK_023141225_Bab-3.pdf
5.	2018_TA_AK_023141225_Bab-4.pdf
6.	2018_TA_AK_023141225_Bab-5.pdf
7.	2018_TA_AK_023141225_Daftar-pustaka.pdf
8.	2018_TA_AK_023141225_Lampiran.pdf

Abstrak
Abstract

P Penelitian ini bertujuan untuk menguji dan menganalisis hubungan serta pengaruh Corporate Environmental Disclosure (Hard dan Soft disclosure) dengan menggunakan variabel independennya yaitu, leverage, ukuran perusahaan, kinerja lingkungan, independensi dewan komisaris dan kualitas audit. Variabel leverage diukur dengan menggunakan debt to equity ratio. Variabel ukuran perusahaan diukur dengan menggunakan logaritma total asset. Variabel kinerja lingkungan perusahaan diukur dengan menggunakan rating PROPER. Variabel independensi dewan komisaris diukur dengan membandingkan jumlah dewan komisaris independen terhadap jumlah dewan komisaris. Variabel kualitas audit diukur dengan menggunakan variabel dummy apakah laporan keuangan perusahaan diaudit oleh KAP Big Four.Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indoensia dalam periode waktu 2014-2016. Sampel yang digunakan adalah perusahaan yang merupakan peserta penilaian PROPER selama tahun 2014-2016. Total sampel yang terpilih adalah 171. Teknik pengambilan sampel yang dilakukan adalah purposive sampling. Metode yang digunakan dalam penelitian ini adalah analisis regresi linier berganda.Hasil penelitian menunjukkan bahwa: (1) variabel leverage tidak berpengaruh signifikan terhadap corporate environmental disclosure dan hard environmental disclosure namun berpengaruh signifikan terhadap soft environmenta disclosure, (2) variabel ukuran perusahaan, kinerja lingkungan, dan independensi dewan komisaris perusahaan berpengaruh positif dan signifikan terhadap corporate environmental disclosure dan hard environmental disclosure namun tidak berpengaruh signifikan terhadap soft environmental disclosure, (3) variabel kualitas audit berpengaruh signifikan positif terhadap corporate environmental disclosure dan soft environmental disclosure namun tidak berpengaruh signifikan terhadap hard environmental disclosure.

T This study aims to examine and analyze the relationship and influence of Corporate Environmental Disclosure (Hard and Soft disclosure) using independent variables, leverage, company size, environmental performance, board independence and audit quality. The leverage variable is measured by using debt to equity ratio. Company size variables are measured using total asset logarithms. The company's environmental performance variable is measured using the PROPER rating. The independent variable of the board of commissioners is measured by comparing the number of independent board of commissioners to the number of boards of commissioners. Audit quality variables are measured using dummy variables whether the company's financial statements are audited by the Big Four Accounting Firm.The population in this study is a manufacturing company listed on the Indonesia Stock Exchange within the period 2014-2016. The sample used is a company that is a participant of PROPER assessment during 2014-2016. The total sample selected is 171. The sampling technique is purposive sampling. The method used in this research is multiple linear regression analysis.The result of the research shows that: (1) leverage variable has no significant effect to corporate environmental disclosure and hard environmental disclosure but has significant effect on soft environmental disclosure, (2) company size variable, environmental performance, and independence of company board of commissioner have positive and significant effect to corporate environmental disclosure and hard environmental disclosure but no significant effect on soft environmental disclosure, (3) audit quality variable have a significant positive effect on corporate environmental disclosure and soft environmental disclosure but not significant effect to hard environmental disclosure.