2020
DOI: 10.33369/insight.15.2.242-259
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Aspek Pengawasan Corporate Governance Terhadap Tingkat Pengungkapan Lingkungan (Studi Kasus Pada Perusahaan Manufaktur Di Bei Periode Tahun 2014-2018)

Abstract: This research aims to obtain empirical evidence about the role of corporate governance oversight on environmental disclosure. The independent variables tested in this research consisted of the corporate governance oversight aspects (proportion of BOC independent, ethnic background of president BOC, educational background of president of BOC, frequency of meeting BOC, proportion of committee audit independent, frequency of meetings audit committee, diversity gender of BOC), while the dependent variable is envir… Show more

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Cited by 1 publication
(3 citation statements)
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“…The results of this research are inconsistent in that the number of audit committee meetings has a significant positive effect on environmental disclosure (Zahri, 2020). The number of audit committee meetings has a significant positive effect on the quantity and quality of environmental, social and governance disclosures (Buallay & Aldhaen, 2018).…”
Section: The Influence Of Audit Committee Meetings On Environmental D...mentioning
confidence: 60%
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“…The results of this research are inconsistent in that the number of audit committee meetings has a significant positive effect on environmental disclosure (Zahri, 2020). The number of audit committee meetings has a significant positive effect on the quantity and quality of environmental, social and governance disclosures (Buallay & Aldhaen, 2018).…”
Section: The Influence Of Audit Committee Meetings On Environmental D...mentioning
confidence: 60%
“…A comprehensive board will more effectively increase the level of oversight of the financial reporting process both directly and indirectly through the choice of external auditors and audit committees (Buallay & Aldhaen, 2018). The number of audit committee meetings has a significant positive effect on environmental disclosure (Zahri, 2020). The number of audit committee meetings has a significant positive influence on the quantity and quality of environmental, social and governance disclosures (Buallay & Aldhaen, 2018).…”
Section: The Influence Of Good Corporate Governance On Environmental ...mentioning
confidence: 99%
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