EFFECT OF ENVIRONMENTAL PERFORMANCE AND BOARD OF COMMISSIONERS ON ENVIRONMENTAL DISCLOSURES

ABSTRACT This study aims to obtain empirical evidence about the influence of environmental performance, board size of commissioners, independent commissioners, and the board of commissioners meetings on environmental disclosure. The sample of this study was 81 mining companies participating in PROP...

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Autores principales:	Erlangga Suryarahman, Huda Trihatmoko
Formato:	article
Lenguaje:	EN ID
Publicado:	Universitas PGRI Madiun 2021
Materias:	enviromental disclosure environmental performance board size of commissioners independent commissioners board of commissioners meeting pengungkapan lingkungan kinerja lingkungan ukuran dewan komisaris komisaris independen rapat dewan komisaris Education L Education (General) L7-991 Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/d41f2c6c75e44aa6a86eb5e33d496363
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spelling	oai:doaj.org-article:d41f2c6c75e44aa6a86eb5e33d4963632021-12-02T16:56:21ZEFFECT OF ENVIRONMENTAL PERFORMANCE AND BOARD OF COMMISSIONERS ON ENVIRONMENTAL DISCLOSURES2302-62512477-499510.25273/jap.v10i1.5984https://doaj.org/article/d41f2c6c75e44aa6a86eb5e33d4963632021-04-01T00:00:00Zhttp://e-journal.unipma.ac.id/index.php/assets/article/view/5984https://doaj.org/toc/2302-6251https://doaj.org/toc/2477-4995ABSTRACT This study aims to obtain empirical evidence about the influence of environmental performance, board size of commissioners, independent commissioners, and the board of commissioners meetings on environmental disclosure. The sample of this study was 81 mining companies participating in PROPER which were listed on the Indonesia Stock Exchange during the 2014-2018 period. Environmental disclosure was assessed with GRI-4 guidelines and data were analyzed using multiple linear regression analysis. The results of this study indicate that environmental performance and independent commissioners have no effect on environmental disclosure, on the other hand, the board size of commissioners and the board of commissioners meeting have an effect on environmental disclosure. ABSTRAK Penelitian ini bertujuan untuk memperoleh bukti secara empiris mengenai pengaruh kinerja lingkungan, ukuran dewan komisaris, komisaris independen dan rapat dewan komisaris terhadap pengungkapan lingkungan. Sampel penelitian ini sebanyak 81 perusahaan pertambangan peserta PROPER yang terdaftar di Bursa Efek Indonesia selama periode 2014-2018. Pengungkapan lingkungan dinilai dengan pedoman GRI-4 dan data dianalisis menggunakan analisis regresi linier berganda. Hasil dari penelitian ini menunjukkan bahwa kinerja lingkungan dan komisaris independen tidak berpengaruh terhadap pengungkapan lingkungan, disisi lain ukuran dewan komisaris dan rapat dewan komisaris berpengaruh terhadap pengungkapan lingkungan.Erlangga SuryarahmanHuda TrihatmokoUniversitas PGRI Madiunarticleenviromental disclosureenvironmental performanceboard size of commissionersindependent commissionersboard of commissioners meetingpengungkapan lingkungankinerja lingkunganukuran dewan komisariskomisaris independenrapat dewan komisarisEducationLEducation (General)L7-991Accounting. BookkeepingHF5601-5689ENIDAssets: Jurnal Akuntansi dan Pendidikan, Vol 10, Iss 1, Pp 1-10 (2021)
institution	DOAJ
collection	DOAJ
language	EN ID
topic	enviromental disclosure environmental performance board size of commissioners independent commissioners board of commissioners meeting pengungkapan lingkungan kinerja lingkungan ukuran dewan komisaris komisaris independen rapat dewan komisaris Education L Education (General) L7-991 Accounting. Bookkeeping HF5601-5689
spellingShingle	enviromental disclosure environmental performance board size of commissioners independent commissioners board of commissioners meeting pengungkapan lingkungan kinerja lingkungan ukuran dewan komisaris komisaris independen rapat dewan komisaris Education L Education (General) L7-991 Accounting. Bookkeeping HF5601-5689 Erlangga Suryarahman Huda Trihatmoko EFFECT OF ENVIRONMENTAL PERFORMANCE AND BOARD OF COMMISSIONERS ON ENVIRONMENTAL DISCLOSURES
description	ABSTRACT This study aims to obtain empirical evidence about the influence of environmental performance, board size of commissioners, independent commissioners, and the board of commissioners meetings on environmental disclosure. The sample of this study was 81 mining companies participating in PROPER which were listed on the Indonesia Stock Exchange during the 2014-2018 period. Environmental disclosure was assessed with GRI-4 guidelines and data were analyzed using multiple linear regression analysis. The results of this study indicate that environmental performance and independent commissioners have no effect on environmental disclosure, on the other hand, the board size of commissioners and the board of commissioners meeting have an effect on environmental disclosure. ABSTRAK Penelitian ini bertujuan untuk memperoleh bukti secara empiris mengenai pengaruh kinerja lingkungan, ukuran dewan komisaris, komisaris independen dan rapat dewan komisaris terhadap pengungkapan lingkungan. Sampel penelitian ini sebanyak 81 perusahaan pertambangan peserta PROPER yang terdaftar di Bursa Efek Indonesia selama periode 2014-2018. Pengungkapan lingkungan dinilai dengan pedoman GRI-4 dan data dianalisis menggunakan analisis regresi linier berganda. Hasil dari penelitian ini menunjukkan bahwa kinerja lingkungan dan komisaris independen tidak berpengaruh terhadap pengungkapan lingkungan, disisi lain ukuran dewan komisaris dan rapat dewan komisaris berpengaruh terhadap pengungkapan lingkungan.
format	article
author	Erlangga Suryarahman Huda Trihatmoko
author_facet	Erlangga Suryarahman Huda Trihatmoko
author_sort	Erlangga Suryarahman
title	EFFECT OF ENVIRONMENTAL PERFORMANCE AND BOARD OF COMMISSIONERS ON ENVIRONMENTAL DISCLOSURES
title_short	EFFECT OF ENVIRONMENTAL PERFORMANCE AND BOARD OF COMMISSIONERS ON ENVIRONMENTAL DISCLOSURES
title_full	EFFECT OF ENVIRONMENTAL PERFORMANCE AND BOARD OF COMMISSIONERS ON ENVIRONMENTAL DISCLOSURES
title_fullStr	EFFECT OF ENVIRONMENTAL PERFORMANCE AND BOARD OF COMMISSIONERS ON ENVIRONMENTAL DISCLOSURES
title_full_unstemmed	EFFECT OF ENVIRONMENTAL PERFORMANCE AND BOARD OF COMMISSIONERS ON ENVIRONMENTAL DISCLOSURES
title_sort	effect of environmental performance and board of commissioners on environmental disclosures
publisher	Universitas PGRI Madiun
publishDate	2021
url	https://doaj.org/article/d41f2c6c75e44aa6a86eb5e33d496363
work_keys_str_mv	AT erlanggasuryarahman effectofenvironmentalperformanceandboardofcommissionersonenvironmentaldisclosures AT hudatrihatmoko effectofenvironmentalperformanceandboardofcommissionersonenvironmentaldisclosures
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EFFECT OF ENVIRONMENTAL PERFORMANCE AND BOARD OF COMMISSIONERS ON ENVIRONMENTAL DISCLOSURES

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