ESTD PERPUSTAKAAN UNTAD
ESTD PERPUSTAKAAN UNTAD
| JudulPENGARUH UKURAN PERUSAHAAN, LEVERAGE, PROFITABILITAS, DAN GOOD CORPORATE GOVERNANCE TERHADAP ENVIRONMENTAL DISCLOSURE (Studi Pada Perusahaan Non-Keuangan Yang Terdaftar Di BEI Periode 2016-2018) |
| Nama: CHAIRUNNISA |
| Tahun: 2020 |
| Abstrak Chairunnisa, Pengaruh Ukuran Perusahaan, Leverage, Porfitabilitas, dan Good Corporate Governance Terhadap Environmental Disclosure (Studi Pada Perusahaan Non-Keuangan yang Terdaftar di BEI Periode 2016-2018). Dibimbing oleh Nina Yusnita Yamin selaku pembimbing I dan Rahma Masdar selaku pembimbing II. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh ukuran perusahaan, leverage, profitabilitas, dan good corporate governance terhadap environmental disclosure. Good corporate governance dalam penelitian ini diproksikan dengan ukuran dewan komisaris dan ukuran komite audit. Populasi dalam penelitian ini adalah perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia dan menjadi peserta PROPER periode 2016-2018. Metode pengambilan sampel yang digunakan adalah purposive sampling. Unit analisisnya adalah laporan tahunan perusahaan dan daftar peserta PROPER tahun 2016-2018, yang berjumlah 66 pengamatan. Adapun metode analisis data yang digunakan adalah regresi linier berganda. Hasil penelitian menunjukkan bahwa secara simultan ukuran perusahaan, leverage, profitabilitas, dewan komisaris dan komite audit berpengaruh positif dan signifikan terhadap environmental disclosure. Secara parsial leverage, profitabilitas, dan dewan komisaris tidak berpengaruh terhadap environmental disclosure, sedangkan ukuran perusahaan dan komite audit berpengaruh positif dan signifikan terhadap environmental disclosure. Kata Kunci: Dewan Komisaris, Environmental Disclosure, Komite Audit, Leverage, Profitabilitas, Ukuran Perusahaan. Chairunnisa, The Effect of Company Size, Leverage, Porphyability, and Good Corporate Governance on Environmental Disclosure (Study of Non-Financial Companies Listed on the Indonesia Stock Exchange Period 2016-2018). Guided by Nina Yusnita Yamin as supervisor I and Rahma Masdar as supervisor II. This study aims to examine and analyze the effect of company size, leverage, profitability, and good corporate governance on environmental disclosure. Good corporate governance in this study is proxied by the size of the board of commissioners and the size of the audit committee. The population in this study are non-financial companies listed on the Indonesia Stock Exchange and become participants of the 2016-2018 PROPER period. The sampling method used was purposive sampling. The unit of analysis is the annual report of the company and the 2016-2018 PROPER participant list, totaling 66 observations. The data analysis method used is multiple linear regression. The results showed that simultaneous company size, leverage, profitability, the board of commissioners and the audit committee had a positive and significant effect on environmental disclosure. Partially leverage, profitability, and the board of commissioners have no effect on environmental disclosure, while the size of the company and audit committee have a positive and significant effect on environmental disclosure. Keywords: Audit Committee, Board of Commissioners, Company Size, Environmental Disclosure, Leverage, Profitability. |