PENGARUH STAKEHOLDER POWER, BOARD GENDER DIVERSITY, DAN FINANCIAL PERFORMANCE TERHADAP ENVIRONMENTAL DISCLOSURE (Studi Empiris Pada Perusahaan Manufaktur dan Pertambangan Yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2018)

SANTOSO, CHAIRUNNISA CLAUDIA (2020) PENGARUH STAKEHOLDER POWER, BOARD GENDER DIVERSITY, DAN FINANCIAL PERFORMANCE TERHADAP ENVIRONMENTAL DISCLOSURE (Studi Empiris Pada Perusahaan Manufaktur dan Pertambangan Yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2018). S1 thesis, Universitas Mercu Buana Bekasi.

Preview	Text 1. TEXT COVER.pdf Download (47kB) | Preview
Preview	Text 2. TEXT ABSTRAK.pdf Download (43kB) | Preview
Preview	Text 3. TEXT SURAT PERNYATAAN.pdf Download (112kB) | Preview
Preview	Text 4. TEXT LEMBAR PENGESAHAN.pdf Download (125kB) | Preview
Preview	Text 5. TEXT KATA PENGANTAR.pdf Download (120kB) | Preview
Preview	Text 6. TEXT DAFTAR ISI.pdf Download (47kB) | Preview
Preview	Text 7. TEXT DAFTAR TABEL.pdf Download (74kB) | Preview
Preview	Text 8. TEXT DAFTAR GAMBAR.pdf Download (36kB) | Preview
	Text 9. TEXT DAFTAR LAMPIRAN.pdf Restricted to Registered users only Download (36kB)
Preview	Text 11. TEXT BAB II KAJIAN PUSTAKA, RERANGKA PEMIKIRAN DAN HIPOTESIS.pdf Download (181kB) | Preview
	Text 12. TEXT BAB III METODE PENELITIAN.pdf Restricted to Registered users only Download (210kB)
	Text 13. TEXT BAB IV HASIL DAN PEMBAHASAN.pdf Restricted to Registered users only Download (217kB)
	Text 14. TEXT BAB V KESIMPULAN DAN SARAN.pdf Restricted to Registered users only Download (41kB)
	Text 15. TEXT DAFTAR PUSTAKA.pdf Restricted to Registered users only Download (165kB)
	Text 16.TEXT LAMPIRAN.pdf Restricted to Registered users only Download (108kB)

Abstract

ABSTRACT This study aims to determine the effect of shareholder power, creditor power, board gender diversity and financial performance on environmental disclosure. The objects in this study are manufacturing and mining companies listed on the Indonesia Stock Exchange (BEI) in a row during 2016-2018 using a quantitative descriptive approach. Therefore, the analysis of the data used is statistical analysis in the form of multiple linear regression tests. Data is collected through sustainability reports, annual reports and annual financial statements of the company. The results of this study indicate that simultaneous shareholder power, creditor power, board gender diversity and financial performance variables influence environmental disclosure. However, if only partially shareholder power and creditor influence the environmental disclosure. The rest, board gender diversity and financial performance as measured by ROA has no effect on environmental disclosure. And the conclusion is not all results are in line with existing hypotheses. Keywords: stakeholder power, board gender diversity, financial performance, environmental disclosure, sustainability report. ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh shareholder power, creditor power, board gender diversity dan financial performance terhadap environmental disclosure. Objek pada penelitian ini yaitu perusahaan manufaktur dan pertambangan yang terdaftar pada Bursa Efek Indonesia (BEI) secara berturutturut selama tahun 2016-2018 dengan menggunakan pendekatan deskriptif kuantitatif. Karena itu, analisis data yang digunakan adalah analisis statistik dalam bentuk uji regresi linear berganda. Data dikumpulkan melalui sustainability report, annual report dan annual financial statement perusahaan. Hasil penelitian ini menunjukan bahwa secara simultan variabel shareholder power, creditor power, board gender diversity dan financial performance berpengaruh terhadap environmental disclosure. Namun apabila secara parsial hanya shareholder power dan creditor yang berpengaruh terhadap environmental disclosure. Selebihnya, board gender diversity dan financial performance yang diukur dengan ROA tidak berpengaruh terhadap environmental disclosure. Dan kesimpulannya tidak semua hasil sejalan dengan hipotesa yang ada. Kata Kunci : stakeholder power, board gender diversity, financial performance, environmental disclosure, sustainability report.

Actions (login required)

View Item