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All Journal Dinasti International Journal of Management Science
Putri, Sucinda
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Other

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THE INFLUENCE OF COMPANY CHARCTERISTICS, GOOD CORPORATE GOVERNANCE, REPUTATION AND SHAREHOLDER PRESSURE ON ENVIRONMENTAL DISCLOSURE Putri, Sucinda; Kurniawati Kurniawati
Dinasti International Journal of Management Science Vol. 3 No. 5 (2022): Dinasti International Journal of Management Science (May - June 2022)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijms.v3i5.1232

Abstract

Environmental disclosure is a tool for the company to show its responsibilities to the environment. This study aims to investigate the influence of company characteristics, good corporate governance, reputation, and stakeholder pressure on environmental disclosure. This study uses purposive sampling technique and resulted a final sample of 53 (fifty three) manufacturing companies listed on IDX during 2017-2019. The analytic technique used in this study is multiple linear regression analysis. The result of this study shows that independent commissioners as part of good corporate governance mechanism, reputation and shareholders pressure have significant effect on environmental disclosure. Meanwhile, sales growth, profitability and environmental pressure have not significant effect on environmental disclosure. The conclusion of this study shows companies should consider any information needed by stakeholders, including environmental disclosure. For regulators, the results of this study can be a consideration to collaborate with parties that can increase awareness of the importance of environmental, such as independent commissioners and majority shareholders
Co-Authors Kurniawati Kurniawati