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All Journal Vokasi: Jurnal Riset Akuntansi
Silvia Prihandini
Universitas Negeri Semarang
Economics, Econometrics & Finance

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DETERMINAN ENVIRONMENTAL DISCLOSURE PADA PERUSAHAAN LQ45 Silvia Prihandini; Niswah Baroroh
Vokasi : Jurnal Riset Akuntansi Vol. 15 No. 2 (2026): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v15i2.120089

Abstract

This study aims to analyze the effect of media coverage, independent board of commissioners, and ISO 14001 on environmental disclosure, with the proportion of women on the board of directors as a moderating variable, in LQ45 companies listed on the Indonesia Stock Exchange during the 2022–2024 period. This study uses a quantitative approach with secondary data obtained from companies’ annual reports and sustainability reports. The sampling technique employed is purposive sampling based on predetermined criteria. Data analysis was conducted using Moderated Regression Analysis (MRA) through IBM SPSS Statistics 26. The results show that ISO 14001 has a significant positive effect on environmental disclosure, while media coverage and the independent board of commissioners do not have a significant effect on environmental disclosure. The proportion of women on the board of directors is proven to weaken the effect of media coverage and the independent board of commissioners on environmental disclosure, but it is unable to moderate the effect of ISO 14001 on environmental disclosure.
Co-Authors Niswah Baroroh