| dc.contributor.advisor | WAHYU MANUHARA PUTRA | |
| dc.contributor.author | ZULWAQAR, ANDI MUHAMMAD ABTHAL | |
| dc.date.accessioned | 2017-01-09T03:22:13Z | |
| dc.date.available | 2017-01-09T03:22:13Z | |
| dc.date.issued | 2016-12-17 | |
| dc.identifier.uri | http://repository.umy.ac.id/handle/123456789/7938 | |
| dc.description | Penelitian ini bertujuan untuk menguji pengaruh mekanisme corporate governance terhadap environmental disclosure pada perusahaan perkebunan yang terdaftar di Bursa Efek Indonesia dan Bursa Efek Malaysia periode 2013-2015. Variabel yang diuji dalam penelitian ini terdiri dari ukuran dewan komisaris, proporsi dewan komisaris independen, latar belakang pendidikan presiden komisaris, dan jumlah rapat dewan komisaris. Penelitian ini menggunakan metode purposive sampling, diperoleh 30 perusahan perkebunan Indonesia dan 75 perusahaan perkebunan Malaysia. Pengujian yang dilakukan antara lain: statistik deskriptif, asumsi klasik, koefisien determinasi, F test, regresi berganda, , t test, dan chow test. Hasil penelitian: 1) ukuran dewan komisaris berpengaruh terhadap environmental disclosure di Indonesia, sedangkan di Malaysia tidak berpengaruh, 2) proporsi dewan komisaris independen berpengaruh negatif terhadap environmental disclosure di Indonesia, sedangkan di Malaysia tidak berpengaruh, 3) latar belakang pendidikan presiden komisaris tidak berpengaruh terhadap environmental disclosure di Indonesia dan Malaysia, 4) jumlah rapat dewan komisaris tidak berpengaruh terhadap environmental disclosure di Indonesia dan Malaysia, 5) terdapat perbedaan tingkat environmental disclosure di Indonesia dan Malaysia, 6) terdapat perbedaan pengaruh mekanisme corporate governance terhadap environmental disclosure di Indonesia dan Malaysia. | en_US |
| dc.description.abstract | This study aimed to verify the influence of corporate governance mechanisms to the environmental disclosure at plantation companies listed in Indonesia Stock Exchange and Malaysia Stock Exchange period 2013-2015. The variable examined in this research consisted size of board of commissioner, the proportion of independent board, the educational background of commissioner president and the number of board meetings. This study using purposive sampling method, obtained 30 plantation companies in Indonesia and 75 plantation companies in Malaysia. Tests performed include: descriptive statistics, classical assumptions, coefficient of determination, F test, regression, t test, and chow test. Results of the study: 1) size of board of commissioner positively affect onto the environmental disclosure disclosure in Indonesia, while in Malaysia has no effect, 2) the proportion of independent board negatively affect to the environmental disclosure in Indonesia, while in Malaysia has no effect, 3) the educational background of commissioner president and the number of board meetings are not affects to the environmental disclosure in Indonesia and Malaysia, 4) there are differences the environmental disclosure in Indonesia and Malaysia, 5) there are differences effect of corporate governance mechanisms to the environmental disclosure in Indonesia and Malaysia. | en_US |
| dc.publisher | FE UMY | en_US |
| dc.subject | size of board of commissioner, the proportion of independent board, the educational background of commissioner president, the number of board meetings, corporate governance, environmental disclosure. Ukuran dewan komisaris, proporsi dewan komisaris independen, latar belakang pendidikan presiden komisaris, jumlah rapat dewan komisaris, corporate governace, environmental disclosure. | en_US |
| dc.title | PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP ENVIRONMENTAL DISCLOSURE DI INDONESIA DAN MALAYSIA (Studi Empiris pada Perusahaan Perkebunan yang terdaftar di Bursa Efek Indonesia dan Bursa Efek Malaysia tahun 2013-2015) | en_US |
| dc.type | Thesis
SKR
581 | en_US |
