PENGARUH ENVIRONMENTAL PERFORMANCE, CORPORATE GOVERNANCE DAN FIRM AGE TERHADAP ENVIRONMENTAL DISCLOSURE

ANISA WIDYASTUTI, . (2022) PENGARUH ENVIRONMENTAL PERFORMANCE, CORPORATE GOVERNANCE DAN FIRM AGE TERHADAP ENVIRONMENTAL DISCLOSURE. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

*ABSTRAK* Penelitian ini bertujuan untuk menganalisis pengaruh Environmental Performance, Corporate Governance, dan Firm Age pada perusahaan manufaktur, pertanian dan pertambangan periode 2017 – 2020. Penelitian ini menggunakan data sekunder berupa laporan tahunan dan/atau laporan keberlanjutan perusahaan terkait serta laporan publikasi yang diterbitkan oleh Kementerian Lingkungan Hidup dan Kehutanan, dengan metode penelitian kuantitatif. Teknik pemilihan sampel menggunakan purposive sampling dan diperoleh sampel sebanyak 30 perusahaan sehingga total amatan sebanyak 120. Analisis data untuk pengujian hipotesis pada penelitian ini menggunakan analisis regresi data panel dengan software Eviews 12. Berdasarkan hasil penelitian diperoleh bahwa kinerja lingkungan, kepemilikan institusional dan umur perusahaan berpengaruh positif terhadap environmental disclosure. Sedangkan komisaris independen tidak berpengaruh terhadap environmental disclosure. Penelitian ini merekomendasikan bagi peneliti selanjutnya untuk dapat menggunakan variabel independen yang lain yang dapat menjadi faktor dalam pengungkapan lingkungan agar lebih beragam, melakukan penilaian pengungkapan informasi lingkungan dengan menggunakan pengukuran lain, menambahkan kriteria baru dalam menentukan sampel yaitu menyajikan tabel indeks pelaporan sesuai GRI pada laporan keberlanjutan atau laporan tahunan, menggunakan populasi yang terfokus pada industri tertentu agar data yang diperoleh dapat menjelaskan informasi pada industri tersebut dan memberikan tambahan periode yang dianalisis untuk memberikan hasil yang lebih baru. *ABSTRACT* This study aims to analyze the effect of Environmental Performance, Corporate Governance, and Firm Age in manufacturing, agricultural and mining companies period 2017 – 2020. This study uses secondary data in the form of annual reports and/or sustainability reports of related companies as well as published reports published by the Ministry of Environment and Forestry, with quantitative research methods. The sample selection technique used purposive sampling and obtained a sample of 30 companies so that the total observations were 120. Data analysis for hypothesis testing in this study used panel data regression analysis with Eviews 12. Based on the results of the study, it was found that environmental performance, institutional ownership and company age had a positive effect on environmental disclosure. Meanwhile, independent commissioners have no effect on environmental disclosure. This study recommends for further researchers to be able to use other independent variables that can be a factor in environmental disclosure to make it more diverse, conduct an assessment of environmental information disclosure using other measurements, add new criteria in determining the sample, namely presenting a reporting index table according to GRI in sustainability reports. or an annual report, using a population focused on a particular industry so that the data obtained can provide information on that industry and provide additional periods analyzed to provide more recent results.

Item Type:	Thesis (Sarjana)
Additional Information:	1) Dr. Rida Prihatni, S.E., M.Si., Ak, CA, CMA 2) Diah Armeliza, S.E., M.Ak
Subjects:	Ilmu Sosial > Perdagangan > Akuntansi
Divisions:	FE > S1 Akuntansi
Depositing User:	Users 14712 not found.
Date Deposited:	25 Aug 2022 06:42
Last Modified:	25 Aug 2022 06:42
URI:	http://repository.unj.ac.id/id/eprint/33291

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