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

Abstract

This research aims to analyze the influence of good corporate governance on environmental disclosure in companies listed on the Indonesian Stock Exchange (BEI) 2018 -2022. The type of research used in this research is explanatory research, with the research method prioritizing quantitative methods. The sample is 30 companies listed on the Indonesian Stock Exchange (BEI) 2018 -2022. The sampling technique uses purposive sampling. Good Corporate Governance in this research, we look at the female board of directors, board of directors size, board of directors meeting, audit committee independence, audit committee size and audit committee meeting. This research also uses control variables in the form of company size, profitability, solvability and company age. The data analysis method uses Panel data regression model (Pooled Analysis). The research results show that negative female board of directors has no significant effect on environmental disclosure. Board of directors size has a significant negative effect on environmental disclosure. Positive board of directors meetings has no significant effect on environmental disclosure. Negative audit committee independence has no significant effect on environmental disclosure. Positive audit committee size has no significant effect on environmental disclosure. Positive audit committee meetings has no significant effect on environmental disclosure. In addition to the hypothesis testing that has been carried out, results were also obtained from testing the influence of control variables on environmental disclosure with the following results company size has no significant effect on environmental disclosure. Profitability has no significant effect on environmental disclosure. Solvability has no significant effect on environmental disclosure. Company age has a significant effect on environmental disclosure