PENGARUH KARAKTERISTIK PERUSAHAAN DAN STRUKTUR KEPEMILIKAN TERHADAP PENGUNGKAPAN LINGKUNGAN (Studi Empiris Perusahaan Pertambangan yang Terdaftar BEI Tahun 2013-2016)

APRIYANTO, Risnandi and CHARIRI, Anis (2017) PENGARUH KARAKTERISTIK PERUSAHAAN DAN STRUKTUR KEPEMILIKAN TERHADAP PENGUNGKAPAN LINGKUNGAN (Studi Empiris Perusahaan Pertambangan yang Terdaftar BEI Tahun 2013-2016). Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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Abstract

This study aims to examine the effect of corporate characteristics and ownership structure on environmental disclosure. Characteristics of the company described by variable of firm size, profitability, and leverage. The ownership structure is explained by government ownership and public ownership. In addition, the measurement of environmental disclosure is conducted using the Indonesian Environmental Reporting (IER) Index. This research is conducted by purposive sampling method to mining sector companies listed on BEI. The study was conducted in time series from 2013-2016. The study used a sample of 28 companies with a total of 107 research samples. The results show that firm size and government ownership have a significant influence on environmental disclosure. Other variables such as profitability, leverage, and public ownership have no significant effect on the disclosure of the environment.

Item Type:Thesis (Undergraduate)
Additional Information:Environmental Disclosure, Corporate Characteristics, Ownership Structure, Indonesian Environmental Reporting (IER) Index.
Uncontrolled Keywords:Environmental Disclosure, Corporate Characteristics, Ownership Structure, Indonesian Environmental Reporting (IER) Index.
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:61820
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:10 Apr 2018 13:13
Last Modified:10 Apr 2018 13:13

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