PERAN CORPORATE GOVERNANCE DALAM PENGUNGKAPAN SOSIAL DAN LINGKUNGAN: STUDI EMPIRIS BADAN USAHA MILIK NEGARA
Published: 1 Nov 2013.
Abstract
The purposes of this study are to examine the effect of corporate governance to social and environmental disclosure of Indonesian State-Owned Enterprises (SOEs) and to examine thedegree of social and environmental disclosure between listed public entities and non-listedpublic entities. Corporate governance are identified as the the proportion of independent commissioners, the number of board meetings, experience of president commissioner and theproportion of independent audit committee members. This study also uses profitability as control variable. The level of social and environmental disclosure is measured based on identified items of Sustainability Reporting Guidelines from Global Reporting Initiative (2006). Under purposive sampling, secondary data of 56 annual reports year 2007-2009 of SOEs in Indonesia.The average level of social and environmental disclosure is at 42,11% and there is significant gap of the level of social and environmental disclosure between listed public entities and non listed public entities.In accordance to the purpose of the study,there sult of multiple regression
shows that corporate governance affects the level of social and environmental disclosure through
the
variable proportion of independent commissioners. Other variables, the number of board meetings, the proportion of independent audit committee members and the experience of president commissioner are not good predictors for level of social and environmental disclosure.
shows that corporate governance affects the level of social and environmental disclosure through
the
variable proportion of independent commissioners. Other variables, the number of board meetings, the proportion of independent audit committee members and the experience of president commissioner are not good predictors for level of social and environmental disclosure.
Keywords: corporate governance, social and environmental disclosure, Indonesian StateOwned Enterprises, Global Reporting Initiative (GRI)
Article Metrics:
Article Info
Section: Research Articles
Others articles
PENGARUH KARAKTERISTIK KOMITE AUDIT DAN PERUSAHAAN TERHADAP KECURANGAN PELAPORAN KEUANGAN
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PRAKTIK PERATAAN LABA (Studi Empiris Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2006-2010)
PENGARUH CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP LAMANYA WAKTU PENYELESAIAN AUDIT (AUDIT DELAY) PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
PENGARUH EARNING, MANAJEMEN LABA, IOS, BETA, SIZE DAN RASIO HUTANG TERHADAP RETURN SAHAM PADA PERUSAHAAN YANG GO PUBLIC DI BEI
Model Deteksi Kecurangan Berbasis Fraud Triangle
Last update: 2021-03-04 02:07:19
No citation recorded.
Last update: 2021-03-04 02:07:20
No citation recorded.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
