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Indah Fajarini Sri Wahyuningrum, Indah Fajarini Sri
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Journal : Journal of Contemporary Accounting

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Corporate governance mechanisms and environmental management system on environmental disclosure Tauhida, Tihana Tyan Zahrotuddinia; Wahyuningrum, Indah Fajarini Sri
Journal of Contemporary Accounting Volume 7 Issue 3, 2025
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol7.iss3.art2

Abstract

This research aims to examine the influence of corporate governance and EMS on environmental disclosure. The corporate governance variable is proxied by managerial ownership, foreign ownership, frequency of board of commissioner meetings, proportion of independent board of directors, and gender diversity. The data in this research is secondary data originating from the annual reports and sustainability reports of property & real estate companies listed on the Indonesia Stock Exchange in 2021-2023. This research uses quantitative research methods with data collection techniques by means of literature research and documentation research, and the results are analyzed by panel data regression analysis techniques. Test result using panel data regression show that the managerial ownership, foreign ownership, and gender diversity does not affect environmental disclosure while frequency of board of commissioner meetings, proportion of independent board of directors, and EMS variable have a significant positive effect on environmental disclosure. test result also show that the control variable profitability proxied by ROA does not influence environmental disclosure. This research contributes by highlighting insight into specific impact of corporate governance components and EMS on environmental disclosure within property & real estate sector. The findings provide a more nuanced understanding of how these components interact to influence corporate transparency regarding environmental issues.
Co-Authors - FACHRURROZIE Adam Bangkit Arsyada Adila, Arina Ahmad Nurkhin Ain Hajawiyah Aji, Tri Susilo Wahyu Akmal, M Amal, Muhammad Ihlashul Andryan Setyadharma Asrori Asrori Badingatus Solikhah Baehaqi Cahaya, Fitra Roman Dea Afita Dhini Suryandari, Dhini Fian Tri Rohmah Fitrarena Widhi Rizkyana Gymnastiar, Hamzah Hasan Mukhibad Herlina Kurniawati Ihlashul’amal, Muhammad Indah Anisykurlillah istiqomah istiqomah Jati, Kuat Waluyo Kayati, I N Kusumantoro Linda Agustina Lisdiana Lisdiana Maya Syarifah Amalia Muhammad Ihlashul’amal Muhammad Khafid Nanik Sri Utaminingsih Nilam Putri Niswah Baroroh Oktavianawati, Leny Perdana, Anugrah Rinata Pertiwi, Meilani Intan Prabowo Yudo Jayanto Pratista, Ardhana Reswari Hasna Putri, Nilam Putri, Tiara Tirta Andrissa Raharjo, Teguh Hardi Rahayu Dinassari Rahayu, Rita Retnoningrum Hidayah Rizkyana, Fitrarena Widhi Rizqi, Dessy Munfa’ati Rohmah, Fian Tri Safitri, Lisdiana Saputra, Alan Dharma Saputro, Akbar Bayu Sari, Alda Permata Shanty Oktavilia Siti Markhamah Sri Hestiningsih Widiyanti Sri Utami Sriningsih Sriningsih Suci Sularsih Suciati Suciati Sukirman - Sularsih, Suci Sulhadi Syaiful Anwar Tania Wicaksana Yuneldi Tauhida, Tihana Tyan Zahrotuddinia Trisni Suryarini Widiyanto Wiwin Widiastuti Wulandari, Retno Asih Zahid, Anwar