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All Journal JIFA (Journal of Islamic Finance and Accounting) JIFA (Journal of Islamic Finance and Accounting)
Dewi, Nurnika Asri
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Religion Economics, Econometrics & Finance

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Corporate governance, profitabilitas, leverage, dan pengaruhnya terhadap pengungkapan sosial dan lingkungan Dewi, Nurnika Asri
Journal of Islamic Finance and Accounting Vol 2, No 2 (2019)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v2i2.1950

Abstract

AbstractThis study aims to analyze the effect of corporate governance, profitability, and leverage on social and environmental disclosure. The data in this study are 40 property, real estate, and building construction companies listed on the Indonesia Stock Exchange during 2014-2016, so there are 120 observational data. The hypothesis in this study was tested using multiple linear regression analysis with the application of SPSS version 23. The results of this study indicate that institutional ownership, audit committee, and leverage have an effect on social and environmental disclosure. Meanwhile, the independent board of commissioners and profitability has no effect on social and environmental disclosure. Keywords : corporate governance. profitability, leverage, Social and Environment Disclosure Index (SEDI)
Corporate governance, profitabilitas, leverage, dan pengaruhnya terhadap pengungkapan sosial dan lingkungan Dewi, Nurnika Asri
JIFA (Journal of Islamic Finance and Accounting) Vol. 2 No. 2 (2019)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v2i2.1950

Abstract

This study aims to analyze the effect of corporate governance, profitability, and leverage on social and environmental disclosure. The data in this study are 40 property, real estate, and building construction companies listed on the Indonesia Stock Exchange during 2014-2016, so there are 120 observational data. The hypothesis in this study was tested using multiple linear regression analysis with the application of SPSS version 23. The results of this study indicate that institutional ownership, audit committee, and leverage have an effect on social and environmental disclosure. Meanwhile, the independent board of commissioners and profitability has no effect on social and environmental disclosure. Keywords : corporate governance. profitability, leverage, Social and Environment Disclosure Index (SEDI) JEL Classification: Q56, C12, G23,G32, G38, O16
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