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Isna Putri Rahmawati
Fakultas Ekonomi dan Bisnis UNS
Economics, Econometrics & Finance

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The Influence Analysis of Corporate Governance on Environmental Performance (An Empirical Study of Listed Companies on The Indonesian Stock Exchange and Rated Proper 2011-2013) Tri Lestari Suharyati; Isna Putri Rahmawati
Jurnal Akuntansi dan Bisnis Vol 15, No 1 (2015)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2119.643 KB) | DOI: 10.20961/jab.v15i1.175

Abstract

This study aims to investigate the influence of corporate governance on environmental performance. The independent variables were tested in this study is the board size, the proportion of independent directors, the number of board meetings and the size of the audit committee, while the dependent variable in this study is the environmental performance. There are also variables that control the size, profitability, and leverage. The sample in this study is the manufacturing, mining, food and beverage companies listed on the Indonesian Stock Exchange and rated PROPER during 2011-2013 with a total of 36 companies. The sample was selected using specific criteria or purposive sampling. Analysis of the hypothesis used in this study using multiple linear regression. The results showed that the variable proportion of independent directors is significantly influence the company's environmental performance, while the board size, number of board meetings and audit committee size does not influence the performance of the environment. Profitability control variables also influence the environmental performance, while size and leverage does not influence the performance of the environment.
Co-Authors Tri Lestari Suharyati