Jurnal Akuntansi Trisakti
Vol. 4 No. 2 (2017): September

PENGARUH PROPORSI KOMISARIS INDEPENDEN, KINERJA LINGKUNGAN, DAN PERTUMBUHAN PERUSAHAAN TERHADAP PENGUNGKAPAN LINGKUNGAN

I Made Juniartha (Fakultas Ekonomi dan Bisnis Universitas Trisakti)
Raden Rosiyana Dewi (Fakultas Ekonomi dan Bisnis Universitas Trisakti)



Article Info

Publish Date
16 Aug 2019

Abstract

The research was conducted aimed at finding empirical evidence on the influence of the proportion of independent commissioners, environmental performance and company growth on corporate environmental disclosures. This study uses a sample of all companies listed on the IDX during 2014 - 2016. The total sample that meets the criteria is 25 companies. The data source used is an annual report, collected using the purposive sampling method. Testing the hypothesis by using multiple regression with the panel method. The results of this study state that the variable proportion of independent commissioners and environmental performance has a positive effect on environmental disclosure, and the proportion of public ownership as a moderation of the relationship of independent commissioners with environmental disclosures and the relationship of environmental performance with environmental disclosure.

Copyrights © 2017






Journal Info

Abbrev

jat

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi Trisakti (JAT) has published by Lembaga Penerbit Fakultas Ekonomi dan Bisnis (LPFEB). And its an Open Access Journal. Since 2019, JAT changed from E-Journal to OJS. Start from 2014, JAT publications frequency is twice a year, in February and September. The aim of Jurnal Akuntansi ...