DETAIL KOLEKSI

Pengaruh karakteristik perusahaan, good corporate governance, dan kinerja lingkungan terhadap environmental disclosure

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Oleh : Nasrin Nasir Alwini

Info Katalog

Nomor Panggil : 2017_TA_AK_023131298

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2017

Pembimbing 1 : Abubakar Arief

Subyek : Corporate social responsibility;Good corporate governance

Kata Kunci : environmental disclosure, company size, profitability, leverage, company age, proportion of independ

Status Posting : Published

Status : Lengkap


File Repositori
No. Nama File Hal. Link
1. 2017_TA_AK_023131298_Halaman-judul.pdf
2. 2017_TA_AK_023131298_Bab-1.pdf 11
3. 2017_TA_AK_023131298_Bab-2.pdf
4. 2017_TA_AK_023131298_Bab-3.pdf
5. 2017_TA_AK_023131298_Bab-4.pdf
6. 2017_TA_AK_023131298_Bab-5.pdf
7. 2017_TA_AK_023131298_Daftar-pustaka.pdf
8. 2017_TA_AK_023131298_Lampiran.pdf

P enelitian ini bertujuan untuk menganalisis pengaruh karakteristik perusahaan, goodcorporate governance dan kinerja lingkungan terhadap environmental disclosure. Populasi dalampenelitian ini adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI)selama periode tahun 2012-2015. Teknik pengambilan sampel menggunakan metode purposivesampling, sehingga diperoleh sebanyak 12 perusahaan sampel yang memenuhi kriteria. Metodeanalisis yang digunakan adalah analisis regresi berganda. Hasil penelitian menunjukkan bahwaukuran perusahaan, kinerja lingkungan, proporsi dewan komisaris, dan jumlah rapat dewankomisaris berpengaruh positif signifikan terhadap environmental disclosure. Sedangkan leverageberpengaruh negatif signifikan terhadap environmental disclosure. Namun, profitabilitas danumur perusahaan tidak berpengaruh terhadap environmental disclsorure.

T he objective of this study is to analyze the influence of company characteristics, good corporate governance, and environmental performance on environmental disclosure. The population of this study is mining industry companies listed in Indonesian Stock Exchange(IDX) in 2012-2015. Sampling technique used in this study is purposive sampling method, sothere were 12 companies that meet requirements. This study used multiple regression analysis asthe method to analyze the data. The result of this study show that company size, proportion ofindependent commissioners, the number of meetings of the board of commissioners andenvironmental performance have a significant positive effect towards environmental disclosure.While leverage has a significant negative effect towards environmental disclosure. However,profitability and company age do not have effect towards environmental disclosure.

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