Pengaruh environmental performance, good corporate governance dan karakteristik perusahaan terhadap praktik environmental disclosure: Studi pada perusahaan di Jakarta Islamic Index tahun 2015-2018

INDONESIA:

Penelitian ini bertujuan untuk melakukan pengujian terhadap pengaruh environmental performance, good corporate governance dan karakteristik perusahaan terhadap praktik environmental disclosure. Jenis penelitian ini adalah kuantitatif deskriptif yang mana objek didalam penelitian ini ialah perusahaan yang terdaftar di Jakarta Islamic Index (JII) tahun 2015-2018.

Penelitian ini menggunakan penelitian kuantitatif deskriptif. Populasi dari penelitian ini ialah perusahaan yang terdaftar di Jakarta Islamic Index dan ada didalam PROPER tahun 2015-2018. Teknik sampling didalam penelitian ini menggunakan metode purposive sampling. Metode analisis yang digunakan didalam penelitian ini ialah menggunakan analisis regresi berganda.

Hasil penelitian ini secara simultan membuktikan bahwa environmental performance, ukuran dewan komisaris, proporsi komisaris independen, ukuran komite audit, size, leverage dan profitabilitas berpengaruh signifikan terhadap praktik environmental disclosure. secara parsial penelitian ini membuktikan bahwa environmental performance, proporsi komisaris independen, size, leverage dan profitabilitas berpengaruh signifikan terhadap praktik environmental disclosure. sedangkan ukuran dewan komisaris dan ukuran komite audit tidak berpengaruh terhadap praktik environmental disclosure.

ENGLISH:

This study aims to test the effect of environmental performance, good corporate governance and company characteristics on environmental disclosure practices. This type of research is descriptive quantitative in which the object in this study is a company registered in the Jakarta Islamic Index (JII) in 2015-2018.

This research uses descriptive quantitative research. The population of this study is companies registered in the Jakarta Islamic Index and are in the 2015-2018 PROPER. The sampling technique in this study used a purposive sampling method. The analytical method used in this study is to use multiple regression analysis.

The results of this study simultaneously prove that environmental performance, board size, proportion of independent commissioners, audit committee size, size, leverage and profitability have a significant effect on environmental disclosure practices. partially this research proves that environmental performance, the proportion of independent commissioners, size, leverage and profitability have a significant effect on environmental disclosure practices. while the size of the board of commissioners and the size of the audit committee have no effect on environmental disclosure practices.