Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK)
Vol 3, No 2 (2016)

Corporate Governance, Environmental Disclosure,dan Kepemilikan Keluarga

zulfikar, rudi (Unknown)



Article Info

Publish Date
08 Jul 2016

Abstract

The objective of this study is to examine : (1) the impact of corporate governance on environmental disclosure (2) the impact of corporate governance on environmental disclosure with family ownership as the moderating variable. The sampel of this study consist of 84 observations from manufactur company which listed in Indonesia Stock Exchange from 2011 to 2013. Multiple regression analysis is used to test the hypothesis in this research.The result of this study show that the impact of corporate governance has significant influence toward environmental disclosure. But, family ownership as the moderating variable inrelation between corporate governance and environmental disclosure has not significant influence.  Keywords : corporate governance, enviromental disclosure, kepemilikan keluarga

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Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi (JAK) was published by the Accounting Study Program, Faculty of Economics and Business, Serang Raya University, Indonesia. Published twice a year, January and July, JAK is a communication media and a reply forum for scientific work, especially regarding ...