PENGARUH KARAKTERISTIK PERUSAHAAN DAN CORPORATE GOVERNANCE TERHADAP AUDIT LINGKUNGAN

BUDI HARTANTO, . (2020) PENGARUH KARAKTERISTIK PERUSAHAAN DAN CORPORATE GOVERNANCE TERHADAP AUDIT LINGKUNGAN. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh karakteristik perusahaan dan corporate governance terhadap audit lingkungan. Karakteristik perusahaan diproksikan dengan size dan profitabilitas, sedangkan corporate governance diproksikan dengan komisaris independen, kepemilikan institusional, dan komite audit. Perusahaan perserta PROPER berdasarkan Surat Keputusan Menteri Lingkungan Hidup yang terdaftar di Bursa Efek Indonesia selama tahun 2016 sampai 2018 dipilih sebagai objek penelitian ini karena perusahaan yang ikut serta dalam PROPER merupakan perusahaan yang berdampak besar terhadap lingkungan dan produknya bersinggungan langsung dengan lingkungan masyarakat. Dengan menggunakan teknik purposive sampling, didapatkan 24 perusahaan yang memenuhi kriteria dengan tahun pengamatan tiga tahun, sehingga total observasi adalah 72. Analisis regresi yang digunakan untuk mengetahui hubungan dan pengaruh variabel bebas terhadap variabel terikat adalah regresi logistik multinomial, karena variabel terikat yang bersifat kategorik dan terdiri lebih dari dua kategori. Software SPSS versi 25 digunakan sebagai alat analisis dalam penelitian ini. Hasil penelitian ini menunjukkan bahwa size dan profitabilitas berpengaruh negatif terhadap audit lingkungan, komisaris independen berpengaruh positif terhadap audit lingkungan, dan kepemilikan institusional serta komite audit tidak berpengaruh terhadap audit lingkungan. Kata Kunci: Audit Lingkungan, PROPER, Size, Profitabilitas, Komisaris Independen, Kepemilikan Institusional, Komite Audit. ******** This study aimed to examine the effect of company characteristics and corporate governance on environmental audit. Company characteristics are proxied by size and profitability, while corporate governance is proxied by independent commissioners, institutional ownership, and audit committee. PROPER participating companies based on the Decree of the Minister of Environment which were listed on the Indonesia Stock Exchange during 2016 to 2018 were chosen as the object of this study because companies that participate in PROPER are companies that have a major impact on the environment and their products are direct contact with the community. By using purposive sampling technique, there were 24 companies that met the criteria with three years of observation, so that the total observations were 72. Regression analysis used to determine the relationship and influence of independent variables on the dependent variable is multinomial logistic regression, because the dependent variable is categorical and consists of more than two categories. SPSS version 25 software was used as an analysis tool in this study. The results of this study showed that size and profitability have a negative effect on environmental audit, independent commissioners have a positive effect on environmental audit, and institutional ownership and audit committee have no effect on environmental audit. Keywords: Environmental Audit, PROPER, Size, Profitability, Independent Commissioner, Institutional Ownership, Audit Committee.

Item Type:	Thesis (Sarjana)
Additional Information:	1). Adam Zakaria, SE., M.Si., Ph.D., Ak., CA ; 2). Hafifah Nasution, SE., M.S.Ak
Subjects:	Ilmu Sosial > Perdagangan, e-commerce > Akuntansi Ilmu Sosial > Keuangan
Divisions:	FE > S1 Akuntansi
Depositing User:	Users 8129 not found.
Date Deposited:	14 Dec 2020 11:00
Last Modified:	14 Dec 2020 11:00
URI:	http://repository.unj.ac.id/id/eprint/11943

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