Email this article The Influence Analysis of Corporate Governance on Environmental Performance (An Empirical Study of Listed Companies on The Indonesian Stock Exchange and Rated Proper 2011-2013)
Abstract
The sample in this study is the manufacturing, mining, food and beverage companies listed on the Indonesian Stock Exchange and rated PROPER during 2011-2013 with a total of 36 companies. The sample was selected using specific criteria or purposive sampling. Analysis of the hypothesis used in this study using multiple linear regression.
The results showed that the variable proportion of independent directors is significantly influence the company's environmental performance, while the board size, number of board meetings and audit committee size does not influence the performance of the environment. Profitability control variables also influence the environmental performance, while size and leverage does not influence the performance of the environment.
Full Text:
PDFReferences
Abeysekera, Indra. 2006. “The Project of Intellectual Capital Disclosure: Researching The Research”. Journal of Intellectual Capital. Vol. 7 No. 1. pp. 61-77.
Brick., Chidambaran. 2007. Board Meetings, Committee Structure, and Firm Performance. Newark: Rutgers University.
Daniri, Mas Achmad. 2000. “Standarisasi Tanggung Jawab Sosial Perusahaan (Bag III stuen- Finish)”. http://www.madani-ri.com/2008/02/11/standarisasi-tanggung-jawabsosial- perusahaan-bag-iii-finish/.
Djatmiko, Agus. 2006. Pengaruh Sikap Wajib Pajak Pada Pelaksanaan Sanksi Denda, Pelayanan Fiskus dan Kesadaran Perpajakan Terhadap Kepatuhan Wajib Pajak (Studi Empiris Terhadap Wajib Pajak Orang Pribadi di Semarang). Tesis Program S2 Magister Akuntansi Universitas Diponegoro.
Elkington, J.1997. Cannibals with forks The Tripple Bottom Line of 21 Century Bussiness. Oxford: Capstone Publishing Ltd.
Kartini, Dwi. 2009. Corporate Social Responsibility Transformasi Konsep Sustainibility Management Dan Implementasi Di Indonesia. Bandung: PT Refika Aditama.
Kementerian Lingkungan Hidup. 2013. Program Penilaian Peringkat Kinerja Perusahaan dalam Pengelolaan Lingkungan Hidup: Laporan Hasil Penilaian. Press Release PROPER 2013.
Linoputri F. P. 2010. “Pengaruh Corporate Governanceterhadap Penerimaan Opini Audit Going Concern.” Skripsi. Universitas Diponegoro. Semarang.
Muntoro, Ronny Kusuma. 2006. Makalah “Membangun Dewan Komisaris yang
Efektif”.
Nasution dan Setiawan. 2007.Pengaruh Corporate Governance Terhadap Manajemen Laba Di Industri Perbankan Indonesia.Jurnal Simposium Nasional Akuntansi X.
Prasetyo, R.B. 2008. Ketimpangan dan Pengaruh Infrastruktur terhadap Pembangunan Ekonomi. Skripsi Sarjana Ekonomi, IPB, Bogor.
Ratnasari, Yunita dan Prastiwi. 2011. “Pengaruh Corporate Governance Terhadap Luas Pengungkapan Tanggung Jawab Sosial Perusahaan di dalam Sustainability Report”. Skripsi. Universitas Diponegoro
Said, et al. 2009. The Relationship between Corporate Governance Characterictics in Malaysian Public Listed Companies. Social Responsibity Journal. Vol. 5, No. 2, p 212-226.
Sembiring, Eddy R. 2005. “Karakteristik Perusahaan dan Pengungkapan Tanggung Jawab Sosial: Studi Empiris pada Perusahaan yang Tercatat di Bursa Efek Jakarta”. Simposium Nasional Akuntansi VIII Solo.
Setiawan, Benny. 2012. Analisis Pengaruh Praktik Good Corporate Governance dan Manajemen Laba Terhadap Corporate Environmental Disclosure. Skripsi Perpustakaan Referensi. Undip. Semarang.
Solihin, Ismail. 2007. Corporate Social Responsibility from Charity to Sustainability. Jakarta: Salemba Empat.
Stuebs, Jr. dan Li Sun. 2014. Corporate Governance and Environmental Activity. Advances in Environmental Accounting and Management, Volume 5, 81-113.
Surya, Indra dan Yustivanda. 2006. Penerapan Good Corporate Governance Mengesampingkan Hak-Hak Istimewa dan Kelangsungan Usaha. Jakarta: Kencana Prenada Media Grup.
Utama, Indra. 2007. Mekanisme Good Corporate Governance. Jakarta.
Villiers, Charl de., Naiker, V., dan Staden,C. 2009. "Good Corporate Governance Makes for Good Environmental Performance". Dipersentasikan pada AFAANZ Conferense, New Zealand, Juli 2009.
Waryanto. 2010. “Pengaruh Karakteristik GCGTerhadap Pengungkapan CSRDi Indonesia”. Skripsi. Undip.
Yesika, Nina. 2013. Pengaruh Mekanisme Corporate Governance dan Karakteristik Perusahaan Terhadap Kinerja Lingkungan. Skripsi. Undip. Semarang.
www.kemenlh.com
DOI: http://dx.doi.org/10.20961/jab.v15i1.175
Jurnal Akuntansi dan Bisnis (JAB)
ISSN 1412-0852 (print), 2580-5444 (online)
Published by Accounting Study Program, Faculty of Economics and Business, Universitas Sebelas Maret, Indonesia
JAB on http://jab.fe.uns.ac.id/index.php/jab is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License