CHRISTY, ARYI NATHALIA (2020) PENGARUH BOARD INDEPENDENCE, BUSINESS CHARACTERISTICS, HUMAN CAPITAL TERHADAP ENVIRONMENTAL DISCLOSURE (Studi Empiris Pada Perusahaan Manufaktur dan Tambang yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2018). S1 thesis, Universitas Mercu Buana Bekasi.
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Abstract
ABSTRAK Penelitian ini bertujuan untuk menguji secara empiris pengaruh board independence, business characteristics, human capital terhadap environmental disclosure. Analisis ini menggunakan variabel independen board independence, business characteristics dan human capital. Variabel dependennya adalah environmental disclosure. Sampel yang digunakan dalam penelitian ini adalah perusahaan manufaktur dan pertambangan yang terdaftar dalam Bursa Efek Indonesia (BEI) pada tahun 2016-2018. Sampel dilakukan dengan metode purposive sampling. Metode pengumpulan data yang digunakan adalah metode dokumentasi. Jumlah sampel yang digunakan sebanyak 61 perusahaan dari populasi yang berjumlah 218 perusahaan. Metode statistik menggunakan Analisis Regresi Linear Berganda, dengan pengujian hipotesis uji statistik t. Hasil penelitian ini menunjukkan bahwa business characteristics dengan indikator firm size berpengaruh positif terhadap environmental disclosure. Namun, board independence dan human capital dengan indikator CEO with financial background tidak berpengaruh terhadap environmental disclosure. Kata kunci: Dewan Independen, Karakteristik Bisnis, Modal Manusia, Ukuran Perusahaan, Latar Belakang Pendidikan Keuangan Dewan Direktur, Laporan Keberlanjutan, Pengungkapan Lingkungan. ABSTRACT This study aims to empirically examine the effect of board independence, business characteristics, human capital on environmental disclosure. This analysis uses independent variables board independence, business characteristics and human capital. The dependent variable is environmental disclosure. The sample used in this study is manufacturing and mining companies listed on the Indonesia Stock Exchange (IDX) in 2016-2018. The sample is done by purposive sampling method. The data collection method used is the documentation method. The number of samples used was 61 companies from a population of 218 companies. The statistical method uses Multiple Linear Regression Analysis, with the hypothesis testing a statistical test t. The results of this study indicate that business characteristics with firm size indicators have a positive effect on environmental disclosure. However, board independence and human capital with the CEO with financial background indicator have no effect on environmental disclosure. Kata kunci: Board Independence, Business Characteristics, Human Capital, Firm Size, CEO with Financial Background, Sustainability Report, Environmental Disclosure.
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK 20 015 |
| NIM/NIDN Creators: | 43216210029 |
| Uncontrolled Keywords: | Kata kunci: Dewan Independen, Karakteristik Bisnis, Modal Manusia, Ukuran Perusahaan, Latar Belakang Pendidikan Keuangan Dewan Direktur, Laporan Keberlanjutan, Pengungkapan Lingkungan. |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.1 Organizations/Manajemen Organisasi |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | siti maisyaroh |
| Date Deposited: | 02 Jun 2022 04:29 |
| Last Modified: | 02 Jun 2022 04:29 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/62457 |
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