dc.contributor.advisor | RAHMAWATI, EVI | |
dc.contributor.author | HUTAMI, DELA JUNITA SITI | |
dc.date.accessioned | 2019-03-22T02:39:52Z | |
dc.date.available | 2019-03-22T02:39:52Z | |
dc.date.issued | 2019-01-04 | |
dc.identifier.uri | http://repository.umy.ac.id/handle/123456789/25812 | |
dc.description | Penelitian ini bermaksud untuk menguji pengaruh dari kepemilikan pemerintah, kepemilikan institusional, kepemilikan publik, board gender, board educational, dan CGPI terhadap environmental disclosure dan environmental performance sebagai variabel pemoderasi. CGPI direpresentasikan dengan skor CGPI oleh IICG. Environmental performance direpresentasikan dengan skor PROPER dari Kementerian Lingkungan Hidup, sedangkan environmental disclosure diukur dengan indeks Global Reporting Initiative (GRI) indeks G4. Sampel dalam penelitian ini adalah perusahaan yang terdaftar pada CGPI dan PROPER untuk tahun 2010-2016.
Hasil penelitian ini menunjukan bahwa kepemilikan pemerintah, kepemilikan institusional, kepemilikan publik, dan CGPI tidak berpengaruh terhadap environmental diclosure. Di lain hal, board gender dan board educational mempunyai pengaruh negatif terhadap environmental disclosure. Sedangkan, environmental performance tidak dapat memoderasi hubungan antara CGPI dan environmental disclosure. | en_US |
dc.description.abstract | The researh was intended to examine the influences of government ownership, institutional ownership, public ownership, board gender, board educational, and Corporate Governance Perception Index (CGPI) toward environmental disclosure and environmental performance as variable moderating. CGPI was represented by score of CGPI from IICG. Environmental performace was represented by PROPER from Kementerian Lingkungan Hidup, while environmental disclosure was measured by Global Reporting Initiative’s (GRI) G4. The samples of this reasearch were the companies which registered in CGPI and PROPER of year 2010-2016.
The result of this research showed that government ownership, institutional ownership, public ownership, and Corporate Governance Perception Index (CGPI) did not influence the environmental disclosure. In the other hand, board gender and board educational had negative influence toward environmental disclosure. Meanwhile, environmental performance can not moderate in relation between CGPI and environmental disclosure. | en_US |
dc.publisher | FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS MUHAMMADIYAH YOGYAKARTA | en_US |
dc.subject | Government Ownership, Institutional Ownership, Public Ownership, Board Gender, Board Educational, Corporate Governance Perception Index (CGPI), Environmental Disclosure, Environmental Performance. | en_US |
dc.title | PENGARUH STRUKTUR KEPEMILIKAN, BOARD DIVERSITY, DAN CORPORATE GOVERNANCE PERCEPTION INDEX (CGPI) TERHADAP ENVIRONMENTAL DISCLOSURE DENGAN ENVIRONMENTAL PERFORMANCE SEBAGAI VARIABEL MODERATING | en_US |
dc.title.alternative | Studi Empiris pada Perusahaan yang mengikuti PROPER dan CGPI tahun 2010-2016 | en_US |
dc.type | Thesis
SKR
FEB
119 | en_US |