Analysis of the Influence of Environmental Performance, Leverage, and Size of Companies on Csr Disclosures with Profitability as Moderating

Triatmaja, Nur Asih; Safitri, Unna Ria; H.S, Alean; Dasmadi, Dasmadi; Listyowati, Rina

doi:10.4108/eai.6-3-2021.2306848

Cited by 1 publication

(3 citation statements)

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“…This research aligns with the study conducted by Darma (2019) and Handayani & Maharani (2019), which shows that environmental performance does not affect corporate environmental disclosure. This research is not in line with the research undertaken by Garhadi (2018), Triatmaja et al (2021), andLu &Wang (2021), which shows that environmental performance affects corporate environmental disclosure. It is failed to meet the legitimacy theory, which explains that an entity needs recognition by society from the operation in which the company is located.…”

Section: Discussioncontrasting

confidence: 88%

“…Profitability Profitability is defined as a company's ability to earn income in a certain period. Profitability can be measured by the ability of the company to generate revenue from the result of the operation (Triatmaja et al, 2021). In this study, the author use Return on Equity as profitability's proxy.…”

Section: Fac = Number Of Female Members Of the Audit Committee Corpor...mentioning

confidence: 99%

“…Research that has been conducted on environmental performance produces data that varies, as in the study conducted by Garhadi (2018), Triatmaja et al (2021), andLu &Wang (2021), which shows that environmental performance affects corporate environmental disclosure. Meanwhile, Darma (2019) and Handayani & Maharani (2019)'s research found that environmental performance does not affect corporate environmental disclosure.…”

Section: Introductionmentioning

confidence: 99%

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Do Environmental Performance, Feminism in Commissioner, Female Audit Committee, and Corporate Visibility Affect Corporate Environmental Disclosure?

Ardillah

2023

jasf

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The company should not separate developing business activities from society's external environment. Instead, the companies should protect the external environment, so many companies need to improve the sustainability of their companies to be better through corporate environmental disclosure. This study aims to examine and analyze the effect of environmental performance, feminism in commissioners, female audit committees, and corporate visibility towards corporate environmental disclosure, controlled by profitability and liquidity. One hundred samples were obtained from the mining companies listed on the Indonesia Stock Exchange from 2015 to 2019 and analyzed using the multiple linear regression method. This study proved that female audit committee could positively influence corporate environmental disclosure. On the other hand, this study found that environmental performance, feminism in commissioners, and corporate visibility couldn't affect corporate environmental disclosure. This result of study can be used by the company's management to help companies provide more thorough supervision of decisions made by management related to social responsibility activities carried out by the female audit committee and monitor the quality of environmental disclosure more effectively. For investors, the results of this study are expected to provide information to investors about the importance of female audit committee members' existence in supporting the community's welfare.

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Section: Discussioncontrasting

confidence: 88%

Section: Fac = Number Of Female Members Of the Audit Committee Corpor...mentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

See 1 more Smart Citation

Do Environmental Performance, Feminism in Commissioner, Female Audit Committee, and Corporate Visibility Affect Corporate Environmental Disclosure?

Ardillah

2023

jasf

View full text Add to dashboard Cite

show abstract

Analysis of the Influence of Environmental Performance, Leverage, and Size of Companies on Csr Disclosures with Profitability as Moderating

Cited by 1 publication

References 0 publications

Do Environmental Performance, Feminism in Commissioner, Female Audit Committee, and Corporate Visibility Affect Corporate Environmental Disclosure?

Do Environmental Performance, Feminism in Commissioner, Female Audit Committee, and Corporate Visibility Affect Corporate Environmental Disclosure?

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