Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial, Profitabilitas, dan Ukuran Perusahaan terhadap Environmental Disclosure

Saputri, Fila Delviana Eka (2020) Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial, Profitabilitas, dan Ukuran Perusahaan terhadap Environmental Disclosure. Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

Environmental disclosure is the disclosure of information relating to the environment in annual reports as well as company sustainability reports. This research was conducted to determine the effect of institutional ownership, managerial ownership, profitability, and company size on environmental disclosure. The data used in this study is the annual report data or the sustainability report in 2014-2018 taken using the purposive sampling method during this study. Measurement of environmental disclosure uses the Global Reporting Initiative (GRI-G4) table with 12 aspects and 34 items. The method used is multiple regression analysis with classic assumptions using normality test, autocorrelation test, heteroscedasticity test, and multicollinearity test using SPSS 23 statistical software. The results of this study indicate that managerial ownership influences environmental disclosure. While the influence of institutional ownership, profitability, and company size do not have an influence on the environment.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: FILA DELVIANA EKA SAPUTRI
Date Deposited: 20 Apr 2022 01:30
Last Modified: 20 Apr 2022 01:30
URI: http://eprints.perbanas.ac.id/id/eprint/5858

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