WIBOWO, REZA AGUNG (2019) PENGARUH GOOD CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN TERHADAP TINGKAT PENGUNGKAPAN LINGKUNGAN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2017). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to examine the effect of board size, independent board, institutional ownership, and firm size on the level of environmental disclosure. The population level of the study was 143 manufacturing companies listed on the Stock Exchange during the period 2015-2017 with a purposive sampling technique in the sample selection, so that the total sample amounted to 80 companies with 3 years research so that the observations amounted to 240 company data. Data analysis techniques use multiple regression analysis. The results of board size, institutional ownership and firm size have a positive effect, while independent commissioners have no effect on the level of environmental disclosure. Keywords: board size, independent board, institutional ownership, company size, quality of environmental disclosure. Penelitian ini bertujuan untuk menguji pengaruh ukuran dewan komisaris, dewan komisaris independen, kepemilikan institusional, dan ukuran perusahaan terhadap tingkat pengungkapan lingkungan. Tingkat populasi penelitian adalah 143 perusahaan manufaktur yang terdaftar di BEI selama periode 2015-2017 dengan teknik purposive sampling dalam pemilihan sample, sehinggga total sample berjumlah 80 perusahaan dengan penelitian 3 tahun sehingga observasi berjumlah 240 data perusahaan. Teknik analisis data menggunakan analisis regresi linier berganda. Hasilnya ukuran dewan komisaris, kepemilikan institusional dan ukuran perusahaan berpengaruh positif, sedangkan dewan komisaris independen tidak berpengaruh terhadap Tingkat Pengungkapan Lingkungan. Kata Kunci: ukuran dewan komisaris, dewan komisaris independen, kepemilikan institusional, ukuran perusahaan, kualitas pengungkapan lingkungan
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