PENGARUH MEDIA, SENSITIVITAS INDUSTRI DAN STRUKTUR CORPORATE GOVERNANCE TERHADAP KUALITAS ENVIRONMENTAL DISCLOSURE (STUDI PADA PERUSAHAAN HIGH PROFILE DI BURSA EFEK INDONESIA PERIODE 2011-2013) - Badingatus Solikhah, Arga Mustika Winarsih (Accounting Analysis Journal, 2015)
Penelitian ini bertujuan untuk mengetahui pengaruh environmental media, sensitivitas industri dan struktur corporate governance terhadap kualitas environmental disclosure. Populasi dalam penelitian ini adalah seluruh perusahaan high profile industry yang terdaftar di Bursa Efek Indonesia tahun 2011, 2012 dan 2013 sebanyak 70 perusahaan dengan menerbitkan laporan tanggung jawab sosial dan lingkungan dalam annual report dan sustainability report. Metode yang digunakan adalah purposive sampling. Jumlah sampel yang diobservasi yaitu 129 data. Teknik analisis yang digunakan adalah regresi berganda. Hasil penelitian menunjukkan sensitivitas industri, gender, directorship, board size dan kepemilikan institusional berpengaruh positif terhadap kualitas environmental disclosure. Peneliti selanjutnya diharapkan menambah sumber media online lain yang mempublikasikan environmental disclosure dan menambah kategori perusahaan. Serta meminimalisir unsur subjektivitas pengukuran kualitas environmental disclosure.This study aims to determine the influence of environmental media, the sensitivity industry and corporate governance structure of the environmental disclosure quality. The population in this study are all high-profile industry companies listed in Indonesia Stock Exchange in 2011, 2012 and 2013 as many as 70 companies with published reports of social and environmental responsibility in the annual report and sustainability report. The method used is purposive sampling. The number of samples was observed that 129 data. The analysis technique used is multiple regression. The results showed the sensitivity industry, gender, directorship, board size and institutional ownership has positive influence on the environmental disclosure quality. Further research is expected to add another source of online media that publish environmental disclosure and add company category. And minimize the element of subjectivity environmental quality measurement disclosure.