Pengaruh Tata Kelola Dan Karakteristik Perusahaan Terhadap Pertanggungjawaban Lingkungan (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2016)
| Main Author: | Vivi Luthfiyanti |
|---|---|
| Other Authors: | Yusro Rahma |
| Format: | bachelorThesis |
| Bahasa: | ind |
| Terbitan: |
Jakarta: Fakultas Ekonomi dan Bisnis UIN Syarif Hidayatullah Jakarta
|
| Subjects: | |
| Online Access: |
http://repository.uinjkt.ac.id/dspace/handle/123456789/39897 |
Daftar Isi:
- This study analyze the environmental disclosure as a form of environmental responsibility in Indonesia with an annual report reviewing to the manufacturing companies listed on the Indonesia Stock Exchange. This study examine the corporate governance is proxied by the number of audit committee, proportion of the board independence commissioners, audit quality and company ownership structure. The characteristic of the firm as measured by the variabel profitability, liquidity and leverage. As for environmental variabel were measure using a weighted disclosure index scores Environmental Reporting (IER). The sampel consist of the 75 companies listed in the Indonesia Stock Exchange (IDX) in the periode 2014-2016. The data that was used in this research was secondary data and selected by using purposive sampling method. The hypotheses tested by using linear regression analysis. Based on analytical results shows that only variable number of audit committee and audit quality have significant influence toward environmental responsibility, while variabel proportion of the board independence commissioners, company ownership structure, profitability, liquidity, and leverage doesn’t have significant influence toward environmental responsibility.