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All Journal Value: Jurnal Manajemen dan Akuntansi Enrichment : Journal of Management Jurnal Ekonomi Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) Journal of Economic and Management (JECMA) Journal Of Economic Sciences (Ekuisci) ADM : Jurnal Abdi Dosen dan Mahasiswa MAYARA: Jurnal Pengabdian Masyarakat METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Mohamad Djadjuli
Program Studi Akuntansi, Fakultas Ekonomi, Universitas Muhammadiyah Cirebon
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Peran Mekanisme Good Corporate Governance dalam Mendorong Pengungkapan Lingkungan pada Emiten Perkebunan dan Pangan di Bursa Efek Indonesia Mohamad Rifki Syach; Munawaroh; Mohamad Djadjuli
METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist Vol 10 No 2 (2026): METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/jsika.Vol10No2.pp353-365

Abstract

This study aims to analyze the influence of the independent board of commissioners, the audit committee, and institutional ownership on environmental disclosure among plantation and food crop sub-industry companies listed on the Indonesia Stock Exchange during the 2021–2025 period. The study employs a quantitative approach using secondary data obtained from corporate annual reports and sustainability reports. A purposive sampling technique was used to select the sample, resulting in 12 companies that met the research criteria. Data analysis was conducted using panel data regression via EViews 12 software. The results indicate that the independent board of commissioners has a positive influence on environmental disclosure. Meanwhile, the audit committee and institutional ownership do not show a significant influence on environmental disclosure. Simultaneous testing further reveals that the independent board of commissioners, the audit committee, and institutional ownership collectively influence environmental disclosure.
Co-Authors Diva Nadzifatul Raya Fitriya Sari Hilman Juanda Indriyani, Rinni Itat Tatmimah Itat Tatmimah Mohamad Rifki Syach Mohamad Taufik Azis Muallimah, Zakiyah Muhamad Ibnu Fadhilah Muhamad Maftuh Syahrul Birri Munawaroh Muzayyanah Muzayyanah MUZAYYANAH MUZAYYANAH, MUZAYYANAH Nurwendah Ekinayah Tsani Putri Salmah Rinni Indriyani Saeful Huda Mubaarok Surono Surono Surono Surono Surono