Pengaruh Good Corporate Governance Dan Kinerja Lingkungan Terhadap Pengungkapan Lingkungan

Abstract

This research aims to provide empirically the effect of good corporate governance and environmental performance on environmental disclosures. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017. Environmental disclosure variables are measured by scores using the Indonesian Environmental Reporting Index (IER) which consists of 35 disclosure items. The sample in this study was determined by purposive sampling method. The type of data used is secondary data obtained from www.idx.co.id as well as company websites and other sites related to research. The analytical method used is Multiple Regression Analysis. The results of this study indicate that environmental performance has a significant positive effect on environmental disclosure, Institutional Ownership has no effect on environmental disclosure and the proportion of independent audit committees also has no effect on environmental disclosures

What Drives Environmental Disclosure? Evidence from Mining Companies Listed on The Indonesia Stock Exchange

“…By doing so, they must comply with the laws and regulations related to the corporate social obligations. Therefore, our study corroborates the results of Clarkson et al (2008), Noviani andSuardana (2019), andSari et al (2019) which state that environmental performance has a positive effect on environmental disclosure.…”

“…Several factors affecting environmental disclosure indicate that there is a contradiction between the results of previous studies and other studies. For example, according to Clarkson et al (2008), Noviani andSuardana (2019), andSari et al (2019), environmental performance has a positive effect on environmental disclosure. However, Purwanto and Nugroho (2020) argue that it has no influence.…”

The Effect of Enviromental Performance, Company's Characteristics and Good Corporate Governance (GCG) on Environmental Disclosure (Empirical Study of Mining Companies Listed on The Indonesia Stock Exchange (IDX)2015-2019)

“…This also means that the mining companies in Indonesia use the PROPER rating as an incentive to disclose more information about the environment. The results of this research are supported by other research conducted by (Putra and Utami, 2018) and (Sari et al, 2019) which show a significant positive effect of environmental performance on environmental disclosure.…”

“…This is to ensure that the company's stakeholders know that the company has properly fulfilled its environmental commitments. These political parties, for instance, communities, investors, governance, and so on (Sari, Agustin, and Mulyani, 2019). The research conducted by (Julianto, 2016) proves that environmental performance has a positive effect on environmental disclosure.…”

Corporate Governance Moderate Effect of Environmental Perfomance and Disclosure on Company Perfomance

“…Therefore, management in a company must consider environmental and community aspects in the company's operational activities, because this will have an indirect impact on the performance of a company. This is in line with the theory of legitimacy and stakeholder theory, in the theory of legitimacy states that companies have a relationship with the community in carrying out company operational activities (Sari, Agustin and Mulyani, 2019). The theory of company stakeholders do not carry out operational activities for their own interests but must also pay attention to the interests of stakeholders so that the company will submit information in the annual report as a form of accountability with due regard to stakeholder aspects.…”