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Determinan Pengungkapan Lingkungan: Perspektif Anugerah PROPER

Amirillah, Hadi (2020) Determinan Pengungkapan Lingkungan: Perspektif Anugerah PROPER. Undergraduate thesis, STIE Perbanas Surabaya.

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COVER.pdf

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Abstract

Environmental disclosures are disclosures made by companies related to their obligations to the environment. This study aims to determine the factors that affect environmental disclosure, namely environmental performance, the proportion of independent commissioners, company growth, and industry type by using firm size, profitability, and leverage control variables. The population in this study is a go-public company listed on the Indonesia Stock Exchange and at the same time received the PROPER award from 2015 to 2019. The sample selection technique uses purposive sampling and 28 companies are included with a period of 5 years to obtain 140 samples obtained. made research. Data analysis methods used in this research are descriptive statistical analysis, classic assumption test, multiple linear regression, and hypothesis testing using IBM SPSS 26 software. Based on the analysis results show that the proportion of independent commissioners and company growth has no effect on environmental disclosure. Meanwhile, the results of the analysis of environmental performance and industry type show that both of these variables affect environmental disclosure. Keywords: Environmental Disclosure, Environmental Performance, Proportion of Independent Commissioners, Company Growth, Industry Type, Firm Size, Profitability, Leverage.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 658 - GENERAL MANAGEMENT > 658.151 1 - MANAGEMENT ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: HADI AMIRILLAH
Date Deposited: 08 Oct 2020 04:04
Last Modified: 08 Oct 2020 04:04
URI: http://eprints.perbanas.ac.id/id/eprint/7138

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