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Journal : Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)

FAKTOR FAKTOR YANG MEMPENGARUHI ENVIRONMENTAL PERFORMANCE PADA PERUSAHAAN SEKTOR INDUSTRI DI INDONESIA TAHUN 2018-2022 Hesniati, Hesniati; Steven, Steven
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 3 (2024): Edisi September - Desember 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i3.4426

Abstract

The natural resource-based view theory approach is an issue that is being paid attention to by academic circles, namely that a company's competitiveness comes from the environmental resources owned by the company. This research evaluates the impact of gender diversity, energy consumption, water usage, waste management, and the existence of a corporate social responsibility committee on the environmental performance of industrial companies in Indonesia listed on the Indonesian Stock Exchange during the 2018-2022 period. Using the ordinary least square method. The research results show that waste management and the existence of an environmental committee board significantly improve environmental performance. Meanwhile, energy consumption and gender diversity do not show a significant influence on environmental performance. However, the interaction between gender diversity and the corporate social responsibility committee shows a significant positive effect, indicating that the corporate social responsibility committee strengthens the positive impact of gender diversity on environmental performance. Water usage was also found to have a significant positive influence on environmental performance. These results indicate the importance of the company's commitment to sustainable environmental practices and the existence of a special committee for managing environmental issues within the board of directors.
BOARD CHARACTERISTICS AND ENVIRONMENTAL PERFORMANCE : DOES OWNERSHIP MODERATE THE IMPACT? Hesniati, Hesniati; Sonata, Vina; Haryanto, Hery
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 3 (2024): Edisi September - Desember 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i3.4808

Abstract

The aim of this research is to examine the influence of ownership in moderating corporate governance on environmental performance. The analysis method employed is panel data regression and Moderated Regression Analysis on 52 companies in the energy sector listed on the Indonesia Stock Exchange during 2018-2022. Managerial ownership can strengthen the influence of board size and environmental committee on environmental performance positively and weaken board independence on environmental performance. Meanwhile, blockholder ownership reinforces the influence of board size on environmental performance. Managers play a role in enhancing the participation of boards and environmental committees in environmental practices. Blockholders from other fields need to improve their mastery of environmental practices. Originality of this research is diverse findings highlight the roles of managerial ownership and blockholder ownership in environmental performance, as well as the moderating role of ownership type in corporate governance on environmental performance. The findings of this research provide a new gap for academics to further examine the characteristics of blockholders.