Corporate Governance and Green Banking Disclosure Studi Pada Bank di Indonesia

Main Author: Handajani, Lilik
Format: Article PeerReviewed Book
Bahasa: ind
Terbitan: Jurusan Akuntansi Universitas Syiah Kuala , 2019
Subjects:
Online Access: http://eprints.unram.ac.id/17842/1/Jurnal%20Nasional%20Terakreditasi%20B.11.pdf
http://eprints.unram.ac.id/17842/
http://www.jurnal.unsyiah.ac.id/JDAB/article/view/12243
Daftar Isi:
  • The purpose of this study to examine the impact of corporate governance on green banking disclosures of 24 banks listed on the Indonesia Stock Exchange. The proxies of corporate governance in this study are board size, board independence and institutional ownership. Content analysis was used to assess the green banking practices through the banks’ annual reports published between 2015 and 2017. The causal relationship between corporate governance and green banking disclosure was tested using multiple linear regression analysis. The research findings unveiled an increasing trend in green banking disclosures among the studied banks. The number of commissioner board has a significant influence on the green banking practices. Meanwhile, the number of independent commissioners and institutional ownership did not affect the level of green banking disclosures.