Taxation and Public Finance
Vol. 2 No. 1 (2024): DECEMBER 2024

Driving Transparency: The Impact of Corporate Governance on Environmental Disclosure

Susanti, Lasmita (Unknown)
Syafaruddin, Ade Syamsul (Unknown)



Article Info

Publish Date
25 Dec 2024

Abstract

This study aims to examine the effect of Corporate Governance on Environmental Disclosure with Firm Size and Leverage as control variables. This study uses quantitative methods. This study uses secondary data that is quantitative in the form of annual financial reports listed on the Indonesia Stock Exchange (IDX). The object of this study is to identify energy sector companies listed on the IDX between 2020-2022. The data analysis method uses statistical analysis using the Multiple Linear Regression equation. Logistic regression testing. Sample selection is done by purposive sampling. The results of this study show that institutional ownership does not affect environmental disclosure, Independent commissioners have no effect on environmental disclosure, Audit committees do not affect environmental disclosure, Firm size has no effect on environmental disclosure, and Leverage has no effect on environmental disclosure. The managerial implications of the influence of corporate governance on environmental disclosure can be seen as a need for companies to improve the quality of governance to support environmental transparency and accountability. A competent, independent, and diverse board of directors plays an important role in ensuring that environmental policies are not only met as a formality but also become an integral part of the company's strategy.

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Journal Info

Abbrev

tpf

Publisher

Subject

Economics, Econometrics & Finance

Description

The Taxation and Public Finance TPF is an open-access and peer-reviewed journal that publishes theoretical and empirical research and review articles on all aspects of taxation and public finance study-related topics. The journals mission is to offer a forum for the growing amount of scholarly ...