Aspek Pengawasan Corporate Governance Terhadap Tingkat Pengungkapan Lingkungan (Studi Kasus Pada Perusahaan Manufaktur Di Bei Periode Tahun 2014-2018)

Abstract

This research aims to obtain empirical evidence about the role of corporate governance oversight on environmental disclosure. The independent variables tested in this research consisted of the corporate governance oversight aspects (proportion of BOC independent, ethnic background of president BOC, educational background of president of BOC, frequency of meeting BOC, proportion of committee audit independent, frequency of meetings audit committee, diversity gender of BOC), while the dependent variable is environmental disclosure measured by using GRI 4.0. The sample of this research consist of 89 manufacture companies listed in stock exchange of Indonesia from 2014-2018. This research is quantitative research which the sampling method is purposive sampling. Data of corporate governance aspects were collected from annual reports and analysis of this research is multiple regression analysis. The result of this research showed that ethnic background of BOC have negative significant, proportion of committee audit independent have positive significant, frequency of meetings audit committee have positive significant on environmental disclosure.

The Influence of Good Corporate Governance on Environmental Disclosures in Companies Listed on the Indonesian Stock Exchange (Bei) 2018 -2022

“…The results of this research are inconsistent in that the number of audit committee meetings has a significant positive effect on environmental disclosure (Zahri, 2020). The number of audit committee meetings has a significant positive effect on the quantity and quality of environmental, social and governance disclosures (Buallay & Aldhaen, 2018).…”

“…A comprehensive board will more effectively increase the level of oversight of the financial reporting process both directly and indirectly through the choice of external auditors and audit committees (Buallay & Aldhaen, 2018). The number of audit committee meetings has a significant positive effect on environmental disclosure (Zahri, 2020). The number of audit committee meetings has a significant positive influence on the quantity and quality of environmental, social and governance disclosures (Buallay & Aldhaen, 2018).…”

“…Based on OJK No.55/POJK.04/2015, the audit committee holds regular meetings at least 1 (one) time within a period of 3 (three) months. When audit committee meetings are held more frequently, it will provide an increase in the effective monitoring function and increase the company's environmental disclosure (Zahri, 2020).…”