Pengaruh Corporate Governance terhadap Environmental Disclosure dengan Environmental Performance sebagai Variabel Moderating
The purpose of this study is to examine the effect that caused the application corporate governance (Measured by the corporate governance index of the IICG) in the exercises oversight of the conduct of the environmental disclosure (Measured by IER Index of Suhardjanto), and to determine whether env...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Universitas Pasundan
2015-06-01
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| Series: | Trikonomika |
| Online Access: | https://journal.unpas.ac.id/index.php/trikonomika/article/view/590 |
| _version_ | 1818534186066116608 |
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| author | Nana Nofianti Lia Uzliawati Sarka S |
| author_facet | Nana Nofianti Lia Uzliawati Sarka S |
| author_sort | Nana Nofianti |
| collection | DOAJ |
| description | The purpose of this study is to examine the effect that caused the application corporate governance (Measured by the corporate governance index of the IICG) in the exercises oversight of the conduct of the environmental disclosure (Measured by IER Index of Suhardjanto), and to determine whether environmental performance the company (Measured with PROPER) as a moderating variable can be moderate influence of application corporate governance to environmental disclosure of company PROPER participants and listed in Indonesia Stock Exchange during 2010-2013 period. The method used to collect data is the purposive sampling method. Sampling criteria in this study is the Company that participate in Program Performance Rating (PROPER) 2010-2013, which listing in Indonesia Stock Exchange (IDX). The sample consists of 27 Companies selected from the population as much data as 28 the company. The results showed that: 1) corporate governance significant positive effect on environmental disclosure, and 2) environmental performance may moderate the influence of corporate governance to environmental disclosure. |
| first_indexed | 2024-12-11T18:08:26Z |
| format | Article |
| id | doaj.art-f481a75d38d346ae977f78e887aaf8ae |
| institution | Directory Open Access Journal |
| issn | 1411-514X 2355-7737 |
| language | English |
| last_indexed | 2024-12-11T18:08:26Z |
| publishDate | 2015-06-01 |
| publisher | Universitas Pasundan |
| record_format | Article |
| series | Trikonomika |
| spelling | doaj.art-f481a75d38d346ae977f78e887aaf8ae2022-12-22T00:55:38ZengUniversitas PasundanTrikonomika1411-514X2355-77372015-06-01141384610.23969/trikonomika.v14i1.590590Pengaruh Corporate Governance terhadap Environmental Disclosure dengan Environmental Performance sebagai Variabel ModeratingNana Nofianti0Lia Uzliawati1Sarka S2Universitas Sultan Ageng TirtayasaUniversitas Sultan Ageng TirtayasaUniversitas Sultan Ageng TirtayasaThe purpose of this study is to examine the effect that caused the application corporate governance (Measured by the corporate governance index of the IICG) in the exercises oversight of the conduct of the environmental disclosure (Measured by IER Index of Suhardjanto), and to determine whether environmental performance the company (Measured with PROPER) as a moderating variable can be moderate influence of application corporate governance to environmental disclosure of company PROPER participants and listed in Indonesia Stock Exchange during 2010-2013 period. The method used to collect data is the purposive sampling method. Sampling criteria in this study is the Company that participate in Program Performance Rating (PROPER) 2010-2013, which listing in Indonesia Stock Exchange (IDX). The sample consists of 27 Companies selected from the population as much data as 28 the company. The results showed that: 1) corporate governance significant positive effect on environmental disclosure, and 2) environmental performance may moderate the influence of corporate governance to environmental disclosure.https://journal.unpas.ac.id/index.php/trikonomika/article/view/590 |
| spellingShingle | Nana Nofianti Lia Uzliawati Sarka S Pengaruh Corporate Governance terhadap Environmental Disclosure dengan Environmental Performance sebagai Variabel Moderating Trikonomika |
| title | Pengaruh Corporate Governance terhadap Environmental Disclosure dengan Environmental Performance sebagai Variabel Moderating |
| title_full | Pengaruh Corporate Governance terhadap Environmental Disclosure dengan Environmental Performance sebagai Variabel Moderating |
| title_fullStr | Pengaruh Corporate Governance terhadap Environmental Disclosure dengan Environmental Performance sebagai Variabel Moderating |
| title_full_unstemmed | Pengaruh Corporate Governance terhadap Environmental Disclosure dengan Environmental Performance sebagai Variabel Moderating |
| title_short | Pengaruh Corporate Governance terhadap Environmental Disclosure dengan Environmental Performance sebagai Variabel Moderating |
| title_sort | pengaruh corporate governance terhadap environmental disclosure dengan environmental performance sebagai variabel moderating |
| url | https://journal.unpas.ac.id/index.php/trikonomika/article/view/590 |
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