Pengaruh Kinerja Lingkungan, Umur Perusahaan dan Proporsi Dewan Komisaris Independen pada Pengungkapan Informasi Lingkungan
Abstract
This study aims to determine the effect of environmental performance, company age and the proportion of independent commissioners on disclosure of environmental information. Samples from this study were 24 companies where this sample was obtained using a purposive sampling method with the criteria of high profile companies listed on the IDX and registered as participants in the 2016-2018 PROPER. Research data processing was performed using multiple linear regression data analysis techniques. The results obtained after testing are environmental performance and the proportion of independent commissioners has a positive influence on the disclosure of environmental information. While the results of the study found from the relationship between the age of the company on the disclosure of environmental information is found no influence between the two variables.
Keywords: Environmental Performance; Company Age; Proportioni of Independent Commissioners; Environmental Disclosure.
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References
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Yuniasih, N. W., & Wirakusuma, G. M. (2008). Pengaruh kinerja keuangan terhadap nilai perusahaan dengan pengungkapan. Jurnal Akuntansi, 1–10.
Al-Tuwaijri, Sulaeman A, et al. (2003). The relationship among Environmental Disclosure, Environmental Performance, and Economic Performance: A Simultaneous Equation Approach. Accounting Organization and Society, 29, . 447-471.
Amelia, & Cahyati, A. D. (2015). Pengaruh Kinerja Keuangan, Kinerja Lingkungan, Size , dan Ukuran Dewan Komisaris terhadap CSR Disclosure. JRAK, 6(2), 64–79.
Anggraini, R. (2006). Pengungkapan Informasi Sosial Dan Faktor Faktor Yang Mempengaruhi Pengungkapan Informasi Sosial Dalam Laporan Keuangan Tahunan (Studi Empiris pada Perusahaan-Perusahaan yang Terdaftar Bursa Efek Jakarta). Simposium Nasional Akuntansi 9. Padang.
Aulia, F. Z., & Agustina, L. (2015). Pengaruh Karakteristik Perusahaan, Kinerja Lingkungan dan Liputan Media terhadap Environmental Diasclosure. Accounting Analysis Journal, 4(3), 1–8.
Brown, Noel, & Deegan, C. (1998). The Public Disclosure of Environmental Performance Information (A dual Test of Media Agenda Setting Theory and Legitimacy Theory). Accounting and Business Research, 29(1), 21–41.
Cho, C. H., & Patten, D. M. (2007). The role of environmental disclosures as tools of legitimacy: A research note. Accounting, Organizations and Society, 32(7–8), 639–647. https://doi.org/10.1016/j.aos.2006.09.009
Ciriyani, N., & Putra, I. (2016). Pengaruh Ukuran Perusahaan, Profitabilitas, Dan Umur Perusahaan Pada Pengungkapan Informasi Lingkungan. E-Jurnal Akuntansi, 17(3), 2091–2119.
Clarkson, M., P., Yue Li, G. D. R., & Vasvari., F. P. (2008). Revisiting The Relation Between Environmental Performance And Environmental Disclosure: An Empirical Analysis. Accounting, Organizations and Society, 33(4–5), 303–327.
Dowling, J., & Pfeffer, J. (1975). Organizational legitimacy: Social values and Organizational Behaviour. Pacific Social Review, 18(1), 122–136.
Emre Akbas, H. (2014). Company Characteristics and Environmental Disclosure: An Empirical Investigation on Companies Listed on Borsa Istanbul 100 Index. 145–164.
Fama, E. F., & Jensen, M. C. (1983). Separation of Ownership and Control. Journal of Law and Economics, 26, 301–325.
Fontana, S. (2015). “Does Environmental Performance Affect Companies’ Environmental Disclosure?”. Reserch Paper, 19(3), 42–57.
Ghani, S. A., & Rosdi, D. (2019). The Relationship between Environmental Performance and Corporate Governance towards Environmental Disclosure of Oil and Gas Companies Operating in Malaysia Upstream Projects. International Journal of Academic Research in Business and Social Sciences, 9(3), 460–475. https://doi.org/10.6007/IJARBSS/v9-i3/5706
Ghozali, I., & Chairi. (2016). Teori Akuntansi. Semarang: Badan Penerbit Universitas Diponegoro.
Hui, L. J. (2012). Board Monitoring, Management Contracting and Earnings Management: An Evidencefrom ASX Listed Companies. International. International of Economics and Finance, 4(12).
Ijma, H. N., & Nina, Y. (2018). Pengaruh Ukuran Perusahaan, Profitabilitas Dan Porsi Kepemilikan Publik, Terhadap Environtmental Disclosure (Studi pada Perusahaan Logam dan Mineral Lainnya yang Terdaftar di Bursa Efek Indonesia). Katalogis, 6(4), 1–9.
Juhairiyah, Afifudin, & Junaidi. (2018). Pengaruh Dewan Komisaris Terhadap Environmental Disclosure Pada Perusahaan Manufaktur Yang Listing Di Bei Tahun 2015-2017. E-JRA, 7(1). https://doi.org/https://doi.org/10.1186/1476-4598-10-45
Juniartha, I. M., & Dewi, R. R. (2017). Pengaruh proporsi komisaris independen, kinerja lingkungan, dan pertumbuhan perusahaan terhadap pengungkapan lingkungan.
Ningsih (2017), P. M. G. C. G. dan M. L. terhadap E. D. (2017). Prodi akuntansi fakultas ekonomi universitas negeri padang 2017.
O’Donovan, G. (2002). Environmental Disclosures in The Annual Report: Extending The Applicability and Predictive Power of Legitimacy Theory. Accounting, Auditing, and Accountability Journal, 15(3), 314–371.
Orlitzky, M., Schmidt, F. L., & Rynes, S. L. (2003). Corporate social and financial performance: A meta-analysis. In Organization Studies (Vol. 24). https://doi.org/10.1177/0170840603024003910
Pertiwi, C. A. P., Malikah, A., & Junaidi. (2018). Pengaruh Environmental Performance dan Environmental Disclosure terhadap Economic Performance (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia yang Terdaftar pada BEI pada Tahun 2012-2016). E-Jra, 07(01), 12–19.
Purnama, D. (2018). Analisis Kartakteristik Perusahaan dan Environmental Performance terhadap Environmental Disclosure. JRKA, 4(1), 1–14.
Putra, B., & Wirakusuma, M. (2015). Pengaruh Pengungkapan Corporate Social Rsesponsibility Pada Nilai Perusahaan Dengan Profitabilitas Sebagai Pemoderasi. E-Jurnal Akuntansi, 13(2), 461–475.
Putra, D., & Utami, I. (2017). Pengaruh Environmental Performance Terhadap Environmental Disclosure dan Economic Performance (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar Di BEI). Jurnal Akuntansi, 9(1), 1–11.
Putri, I. (2016). Sumber Daya Manusia, Good Corporate Governance, Dan Kinerja Perusahaan. Piramida, 11(1), 29–34.
Roberts, R. W. (1992). Determinants Of Corporate Social Responsibility Disclosure: An Aplication Of Stakeholder Theory”. Accounting, Organisations and Society., 17(6), 595–612.
Sawaka, I. G. N. H., & Putri, I. G. A. M. A. D. (2016). Analisis pengungkapan dan dampak penerapan. Analisis Pengungkapan Dan Dampak Penerapan Corporate Social Responsibilty Di Pt Bank Pembangunan Daerah Bali. 16, 837–864.
Sugiyono. (2017). Metode Penelitian Pendidikan Pendekatan Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta.
Uwuigbe, U., State, O., Egbide, B. C., Univeristy, C., Land, C., Ogun, O., & Ayokunle, A. M. (2011). The Effect of Board Size and Board Composition on Firms Corporate Environmental Disclosure : A Study of Selected Firms in Nigeria The Effect of Board Size and Board Composition on Firms Corporate Environmental Disclosure : A Study of Selected Firms in. (October).
Wang, F., Yang, S., Reisner, A., & Liu, N. (2019). Does green credit policy work in China? The correlation between green credit and corporate environmental information disclosure quality. Sustainability (Switzerland), 11(3). https://doi.org/10.3390/su11030733
Wardani, D. K., & Haryani, S. (2018). Akuntansi, P. S., Ekonomi, F., Sarjanawiyata, U., & Yogyakarta, T Dampak Corporate Governance Terhadap. 67–82.
Yasa, G. W. (2017). E-Jurnal Akuntansi Universitas Udayana DISCLOSURE Ida Ayu Putu Oki Yacintya Dewi 1 Fakultas Ekonomi dan Bisnis Universitas Udayana ( Unud ), Bali , Indonesia e-mail : okiyacintya@gmail.com / 087812601331 2 Fakultas Ekonomi dan Bisnis Universitas Udayana (. 20, 2362–2391.
Yuniarta, Gede Adi, D. (2019). Pengaruh Mekanisme Good Corporate Governance, Profitabilitas, dan Kinerja Lingkungan Terhadap Environmental Disclosure. E-Jurnal S1 Ak Universitas Pendidikan Ganesha Jurusan Akuntansi Program S1 (Vol: 10 No: 1 Tahun 2019), 10.
Yuniasih, N. W., & Wirakusuma, G. M. (2008). Pengaruh kinerja keuangan terhadap nilai perusahaan dengan pengungkapan. Jurnal Akuntansi, 1–10.
Published
2020-03-14
How to Cite
PAWITRADEWI, Anak Agung Istri; WIRAKUSUMA, Made Gede.
Pengaruh Kinerja Lingkungan, Umur Perusahaan dan Proporsi Dewan Komisaris Independen pada Pengungkapan Informasi Lingkungan.
E-Jurnal Akuntansi, [S.l.], v. 30, n. 3, p. 598-610, mar. 2020.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/54757>. Date accessed: 21 nov. 2024.
doi: https://doi.org/10.24843/EJA.2020.v30.i03.p04.
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