| dc.contributor.advisor | INDRASARI,ARUM | |
| dc.contributor.author | MUTMAINAH, MARDHIYAH | |
| dc.date.accessioned | 2018-01-13T07:32:35Z | |
| dc.date.available | 2018-01-13T07:32:35Z | |
| dc.date.issued | 2017-12-22 | |
| dc.identifier.uri | http://repository.umy.ac.id/handle/123456789/16750 | |
| dc.description | Penelitian ini bertujuan untuk menguji faktor-faktor yang berpengaruh terhadap environmental disclosure. Pengukuran environmental disclosure perusahaan dalam penelitian ini menggunakan Global Reporting Initiative (GRI). Variabel independen dalam penelitian ini adalah Ukuran dewan komisaris, Proporsi dewan komisaris independen, Jumlah rapat dewan komisaris, dan Leverage.
Populasi penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2013-2015. Pemilihan sampel penelitian ini menggunakan metode purposive sampling, yaitu perusahaan yang menerbitkan annual report. Berdasarkan metode purposive sampling, jumlah sampel yang didapat adalah 159 sampel perusahaan. Analisis dari penelitian ini menggunakan analisis regresi berganda dengan program SPSS 15.0.
Hasil penelitian ini menunjukkan bahwa ukuran dewan komisaris dan jumlah rapat dewan komisaris berpengaruh positif terhadap environmental disclosure. Proporsi dewan komisaris independen dan leverage tidak berpengaruh terhadap environmental disclosure. | en_US |
| dc.description.abstract | This research aims to examine the factors that influence of the environmental disclosure. Measurement of environmental disclosure in a company of this research used the Global Reporting Initiative (GRI). The independent variable in this research is the size of the board of commissioners, proportion of independent board, the number of board meetings, and leverage.
The population of this research is manufacturing companies that listed in Indonesia Stock Exchange (IDX) in 2013-2015. The selection of the sample of this research using purposive sampling method, that is the company who published the annual report. Based on purposive sampling method, the number of samples obtained are 159 sample firms. The analysis of this study uses multiple regression analysis using SPSS15.0.
The results of this study indicate that the board commissioner size and the number of board meetings has positive influence on environmental disclosure. The proportion of independent board and leverage does not affect the environmental disclosure. | en_US |
| dc.publisher | FE UMY | en_US |
| dc.subject | The size of the board of commissioners, proportion of independent board, the number of board meetings, leverage, environmental disclosure. Ukuran dewan komisaris independen, Proporsi dewan komisaris independen, Jumlah rapat dewan komisaris, Leverage, environmental disclosure | en_US |
| dc.title | PENGARUH DEWAN KOMISARIS DAN LEVERAGE TERHADAP ENVIRONMENTAL DISCLOSURE | en_US |
| dc.title.alternative | (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2015) | en_US |
| dc.type | Thesis | en_US |
