文章基本信息

标题：Kinerja Perusahaan Dan Struktur Kepemilikan: Dampak Terhadap Pengungkapan Lingkungan
本地全文：下载
作者：husnah nur laela ermaya ; ayunita mashuri
期刊名称：Jurnal Kajian Akuntansi
印刷版ISSN：2579-9975
电子版ISSN：2579-9991
出版年度：2018
卷号：2
期号：2
页码：225-237
DOI：10.33603/jka.v2i2.1746
出版社：Lembaga Penelitian Universitas Swadaya Gunung Jati
摘要：Abstract This study aims to determine the effect of financial performance, environmental performance and institutional ownership on disclosure of environmental information that is controlled by leverage. The independent variable in this study is a financial performance by measuring the company's ability to generate profits based on certain share capital, environmental performance as measured by PROPER, and institutional ownership as measured by the percentage of institutional ownership in a company. The disclosure of environmental information as the dependent variable is measured by GRI4 and the controlling variable is leverage measured by comparing the total amount of debt with total equity. The population in this study are all non-financial companies listed on the Indonesia Stock Exchange (IDX) in 2014-2017. Sampling in this study uses purposive sampling and the total sample obtained per year is 15 companies. The results of this study indicate that financial performance has an insignificant influence on the disclosure of environmental information while environmental performance and institutional ownership have a significant influence on the disclosure of environmental information.
关键词：Pengungkapan informasi lingkungan; Kinerja keuangan; Kinerja lingkungan; Kepemilikan institusional; Leverage