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Pengaruh tata kelola perusahaan dan kinerja lingkungan terhadap kualitas pengungkapan informasi lingkungan berdasarkan pedoman global reporting initiative
This study about a quality of environmental disclosure in annual report based on GRI guidelines linked with ownership structures, corporate governance, and environmental performance, proxy on the PROPER assessment, governance and CSR committe. This study is quantitative research with data panel. Hypothesis is tested using Random Effect Model.The results of the study give empiric evidence that government ownership, environmental performance have a positive and significant effect on the environmental disclosure. But, familly ownership, institutional ownership, foreign ownership, proportion of independent commissioner, audit and committe meeting frequency have no significant effect. This result indicate that there is a positive relation between environmental disclosure with the environmental performance..
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 8622 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok Program Studi Akuntansi, Fakultas Ekonomi Universitas Indonesia., 2014 |
|---|---|
| Edisi | - |
| Subjek | Corporate social responsibility Corporate governance Ownership structure Environmental performance Environmental disclosure |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | xiv, 132 p. : il. ; 30 cm. |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |