Pengaruh Dewan Komisaris dan Leverage Terhadap Environmental Disclosure

Mutmainah, Mardhiyah; Indrasari, Arum

doi:10.18196/rab.010105

Cited by 12 publications

(17 citation statements)

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“…The large number of boards of commissioners can be a high internal control mechanism that is charge of providing strong and effective monitoring on management performance to carry out responsibilities which are more specific in environmental disclosure. The result of this study is supported by Solikhah & Winarsih (2016); Mutmainah & Indrasari (2019);and Fasikhah et al (2018) which state that the size of the board of commissioners has a significant and positive effect on environmental disclosure. However, the result of this study is different from Supatminingsih & Wicaksono (2016), Wardani & Haryani, (2018); Oedemelam & Regina (2018); and Dewi (2019).…”

Section: Resultssupporting

confidence: 71%

“…The size of the board of commissioners has adequate strong influence on environmental disclosure. The research conducted by Solikhah & Winarsih (2016), Mutmainah &Indrasari (2019), andFasikhah et al (2018) show that the size of the board of commissioners has a positive and significant effect on environmental disclosure. Meanwhile, research conducted by Supatminingsih & Wicaksono (2017), Odoemelam & Regina (2018), Wardani & Haryani (2018), and Dewi (2019) state that the size of the board of commissioners has no significant effect on the company's environmental disclosure.…”

Section: Introductionmentioning

confidence: 99%

“…Research by Oktariani & Meutia (2016), Dewi (2019) state that leverage has a significant and positive effect on environmental disclosure. On the other hand, research from Herman & Saleh (2017), Mutmainah & Indrasari (2019), Purnama (2018), and Nurhayati & Kurniati (2019) state that leverage has no effect on environmental disclosure.…”

Section: Introductionmentioning

confidence: 99%

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The Determinants of Environmental Disclosure in Companies in Indonesia

Maulia

Yanto

2020

jda

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The purpose of this study is to identify the factors that influence environmental disclosure. The study population is 156 companies consisted of companies in the agricultural sector, the consumer goods industry sector, and the basic & chemical industry sector which were listed on the Indonesia Stock Exchange and participated in PROPER 2014-2018. The purposive sampling method was used to determine the research sample in order to obtain 26 company samples or 130 units of analysis. The analysis technique in this study uses multiple linear regression analysis. The results of this study indicate that the level of environmental disclosure in the three corporate sectors in Indonesia is classified as low, due to the absence of standard guidelines for conducting environmental disclosure, so it is still voluntary. The results also show that the variables of board commissioners’ size, size of the audit committee, environmental certification, profitability, and company size have a significant positive effect on environmental disclosure, while leverage has no effect on environmental disclosure. With the low level of corporate environmental disclosure in Indonesia, it is hoped that the government can establish standard, precise, and mandatory guidelines so that companies can further increase information regarding environmental disclosure.

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Section: Resultssupporting

confidence: 71%

Section: Introductionmentioning

confidence: 99%

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The Determinants of Environmental Disclosure in Companies in Indonesia

Maulia

Yanto

2020

jda

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“…Salah satu faktor pengungkapan lingkungan adalah dewan komisaris, dewan komisaris memiliki kewajiban memberi nasehat kepada dewan direksi serta menjalankan keputusan dan bertanggung jawab sebagai pengawas. Dewan komisaris memiliki pengawasan yang baik terhadap manajemen dengan meminimalisir kecurangan dalam laporan keuangan yang dilakukan oleh manajer (Mutmainah & Indrasari, 2017). Penelitian yang dilakukan Maulia & Yanto (2020), Pratiwi & Kurniawan (2020), dan Mutmainah & Indrasari (2017) menunjukkan bahwa ukuran dewan komisaris berpengaruh terhadap pengungkapan lingkungan, sedangkan penelitihan yang dilakukan Suprapti, et al (2019) dan Supatminingsih & Wicaksono (2016) menunjukkan bahwa ukuran dewan komisaris tidak berpengaruh terhadap pengungkapan lingkungan.…”

Section: Pendahuluanunclassified

“…Pemegang saham ingin mengetahui informasi dan aktivitas manajemen mengenai investasinya dalam perusahaan serta sebagai pertanggungjawaban perusahaan mengenai kinerja manajer. Manajer bertanggung jawab secara moral mengoptimalkan keuntungan para pemegang saham dan manajer ingin memperoleh kompensasi sesuai dengan kontrak (Mutmainah & Indrasari, 2017).…”

Section: Landasan Teori Teori Keagenanunclassified

Faktor-Faktor yang Mempengaruhi Pengungkapan Lingkungan dengan Komite Audit sebagai Variabel Moderasi

Sholihah

Suryaningrum

2021

fokbis

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Pengungkapan lingkungan di Indonesia masih rendah karena belum ada pedoman yang pasti untuk pelaporan kinerja lingkungan perusahaan. Tujuan penelitian adalah untuk menguji dan membuktikan serta mengetahui komite audit memperkuat pengaruh faktor pengungkapan lingkungan. Menggunakan data sekunder dan jenis penelitian kuantitatif. Populasi penelitian 104 perusahaan yang terdiri dari perusahaan sektor pertanian dan sektor industri dasar & kimia terdaftar di BEI. Menentukan sampel menggunakan metode purposive sampling diperoleh 12 perusahaan dengan periode 2015-2019 sehingga diperoleh 60 data. Teknik analisis data menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa ukuran dewan komisaris berpengaruh positif terhadap pengungkapan lingkungan. Ukuran perusahaan dan REM tidak berpengaruh terhadap pengungkapan lingkungan. Komite audit tidak dapat memoderasi faktor-faktor pengungkapan lingkungan.

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