Pengaruh Kinerja Lingkungan, Umur Perusahaan dan Proporsi Dewan Komisaris Independen pada Pengungkapan Informasi Lingkungan

Pengaruh Kinerja Lingkungan, Umur Perusahaan dan Proporsi Dewan Komisaris Independen pada Pengungkapan Informasi Lingkungan

This study aims to determine the effect of environmental performance, company age and the proportion of independent commissioners on disclosure of environmental information. Samples from this study were 24 companies where this sample was obtained using a purposive sampling method with the criteria o...

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Main Authors: Anak Agung Istri Pawitradewi, Made Gede Wirakusuma
Format: Article
Language:Indonesian
Published: Universitas Udayana 2020-03-01
Series:E-Jurnal Akuntansi
Online Access:https://ojs.unud.ac.id/index.php/Akuntansi/article/view/54757
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spelling doaj-f3a4748e628c46048e925388941b42042020-11-25T03:12:11ZindUniversitas UdayanaE-Jurnal Akuntansi2302-85562020-03-0130359861010.24843/EJA.2020.v30.i03.p0454757Pengaruh Kinerja Lingkungan, Umur Perusahaan dan Proporsi Dewan Komisaris Independen pada Pengungkapan Informasi LingkunganAnak Agung Istri Pawitradewi0Made Gede Wirakusuma1Fakultas Ekonomi dan Bisnis Universitas Udayana, IndonesiaFakultas Ekonomi dan Bisnis Universitas Udayana, IndonesiaThis study aims to determine the effect of environmental performance, company age and the proportion of independent commissioners on disclosure of environmental information. Samples from this study were 24 companies where this sample was obtained using a purposive sampling method with the criteria of high profile companies listed on the IDX and registered as participants in the 2016-2018 PROPER. Research data processing was performed using multiple linear regression data analysis techniques. The results obtained after testing are environmental performance and the proportion of independent commissioners has a positive influence on the disclosure of environmental information. While the results of the study found from the relationship between the age of the company on the disclosure of environmental information is found no influence between the two variables. Keywords: Environmental Performance; Company Age; Proportioni of Independent Commissioners; Environmental Disclosure.https://ojs.unud.ac.id/index.php/Akuntansi/article/view/54757
collection DOAJ
language Indonesian
format Article
sources DOAJ
author Anak Agung Istri Pawitradewi
Made Gede Wirakusuma
spellingShingle Anak Agung Istri Pawitradewi
Made Gede Wirakusuma
Pengaruh Kinerja Lingkungan, Umur Perusahaan dan Proporsi Dewan Komisaris Independen pada Pengungkapan Informasi Lingkungan
E-Jurnal Akuntansi
author_facet Anak Agung Istri Pawitradewi
Made Gede Wirakusuma
author_sort Anak Agung Istri Pawitradewi
title Pengaruh Kinerja Lingkungan, Umur Perusahaan dan Proporsi Dewan Komisaris Independen pada Pengungkapan Informasi Lingkungan
title_short Pengaruh Kinerja Lingkungan, Umur Perusahaan dan Proporsi Dewan Komisaris Independen pada Pengungkapan Informasi Lingkungan
title_full Pengaruh Kinerja Lingkungan, Umur Perusahaan dan Proporsi Dewan Komisaris Independen pada Pengungkapan Informasi Lingkungan
title_fullStr Pengaruh Kinerja Lingkungan, Umur Perusahaan dan Proporsi Dewan Komisaris Independen pada Pengungkapan Informasi Lingkungan
title_full_unstemmed Pengaruh Kinerja Lingkungan, Umur Perusahaan dan Proporsi Dewan Komisaris Independen pada Pengungkapan Informasi Lingkungan
title_sort pengaruh kinerja lingkungan, umur perusahaan dan proporsi dewan komisaris independen pada pengungkapan informasi lingkungan
publisher Universitas Udayana
series E-Jurnal Akuntansi
issn 2302-8556
publishDate 2020-03-01
description This study aims to determine the effect of environmental performance, company age and the proportion of independent commissioners on disclosure of environmental information. Samples from this study were 24 companies where this sample was obtained using a purposive sampling method with the criteria of high profile companies listed on the IDX and registered as participants in the 2016-2018 PROPER. Research data processing was performed using multiple linear regression data analysis techniques. The results obtained after testing are environmental performance and the proportion of independent commissioners has a positive influence on the disclosure of environmental information. While the results of the study found from the relationship between the age of the company on the disclosure of environmental information is found no influence between the two variables. Keywords: Environmental Performance; Company Age; Proportioni of Independent Commissioners; Environmental Disclosure.
url https://ojs.unud.ac.id/index.php/Akuntansi/article/view/54757
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AT madegedewirakusuma pengaruhkinerjalingkunganumurperusahaandanproporsidewankomisarisindependenpadapengungkapaninformasilingkungan
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