Pengaruh Praktik Tata Kelola Perusahaan yang Baik Terhadap Pengungkapan Lingkungan Perusahaan Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2013 – 2015

Indriani, Randyta (2016) Pengaruh Praktik Tata Kelola Perusahaan yang Baik Terhadap Pengungkapan Lingkungan Perusahaan Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2013 – 2015. Journal of Undergraduate Thesis, Universitas Muhammadiyah Jember.

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Abstract

This study aims to analyze the effect of the practice of good corporate governance on corporate environmental disclosure. The practice of good corporate governance is proxied by the proportion of the board of commissioners, the number of meetings the board, audit committee size and the number of audit committee meetings. This study also includes profitability, company size and leverage as control variables. The population of this research is the mining industry companies are listed on the Indonesia Stock Exchange (IDX) 2013-2015. Total observations is 21 mining companies. Sampling technique in this study is purposive sampling method. The data analysis techniques use multiple linear regression method. The results showed that the proportion of independent commissioners and the size of the audit committeeand leverage significantly influence corporate environmental disclosure. Meanwhile, the number of meetings of the board of commissioners, the number of audit committee meetings, profitability and company size did not significantly influence towards corporate environmental disclosure

Item Type: Article
Additional Information: Randyta Indriani (1210421081)
Uncontrolled Keywords: Good corporate governance practices, corporate environmental disclosure, profitability, leverage
Subjects: 300 Social Science > 330 Economics
600 Technology and Applied Science > 650 Business > 657 Accounting
600 Technology and Applied Science > 650 Business > 658 General Management
Divisions: Faculty of Economics > Department of Accounting
Depositing User: Berlian Eka Kurnia
Date Deposited: 21 May 2018 01:52
Last Modified: 21 May 2018 01:52
URI: http://repository.unmuhjember.ac.id/id/eprint/166

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