PENGARUH CORPORATE GOVERNANCE, LATAR BELAKANG ETNIS, DAN LATAR BELAKANG PENDIDIKAN DAN KEPEMILIKAN INSTITUSIONAL TERHADAP ENVIRONMENTAL DISCLOSURE (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2017-2019)

WAHYU, CAHYANI (2022) PENGARUH CORPORATE GOVERNANCE, LATAR BELAKANG ETNIS, DAN LATAR BELAKANG PENDIDIKAN DAN KEPEMILIKAN INSTITUSIONAL TERHADAP ENVIRONMENTAL DISCLOSURE (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2017-2019). Skripsi thesis, Institut informatika dan bisnis darmajaya.

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Abstract

This study aims to prove the effect of corporate governance, culture and educational background, institutional ownership on environmental disclosure. The proxies for good corporate governance variable are independent commissioners and audit committees, while the proxies for board diversity are cultural and educational backgrounds, and the proxies for ownership structure is institutional ownership. The data has used secondary data of annual financial reports. The object of research is Manufacturing Companies listed on the Indonesia Stock Exchange in 2017 – 2019. The purposive sampling method was used with the number of samples. We conduct content analysis on financial reports, using multiple regression analysis. Analysis of statistical results are. 1) Independent commissioners have an effect on environmental disclosure. 2) The audit committee has an effect on environmental disclosure. 3) Cultural background has no effect on environmental disclosure. 4) Educational background affects environmental disclosure. 5) Institutional ownership affects environmental disclosure. Keywoed : Independent commissioner, Audit committee, Cultural background, Educational background, Institutional ownership of environmental disclosure.

Item Type: Thesis (Skripsi)
Subjects: 300 Ilmu Ilmu Sosial > 330 Ilmu Ekonomi
eSkripsi
Divisions: Skripsi/TA & PKPM/KP - Fakultas Ekonomi Bisnis > Prodi Akuntansi
Depositing User: Wahyu Wahyu Cahyani Wahyu
Date Deposited: 15 Mar 2023 00:24
Last Modified: 15 Mar 2023 00:24
URI: http://repo.darmajaya.ac.id/id/eprint/11274

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