| Autor: |
Hidayah, Retnoningrum, Yanto, Heri, Laksana, Pungky Indrawan Dwi, Wahyuningrum, Indah Fajarini Sri, Handoyo, Eko |
| Předmět: |
|
| Zdroj: |
AIP Conference Proceedings; 2023, Vol. 2683 Issue 1, p1-6, 6p |
| Abstrakt: |
Environmental conditions are getting worse so environmental disclosure is very important in corporate governance. This study aims to examine the determinants of environmental disclosure including audit committee, the board of directors, and the independent commissioner board. Furthermore, this study also presents profitability as an intervening variable. The study population consisting of companies in the agricultural, mining, various industries, consumer goods industry, cement, pulp, and paper are listed on the Indonesia Stock Exchange. The sample method using purposive sampling. Hypothesis testing using WarpPLS 7.0. The results show the audit committee has a positive and significant effect on environmental disclosure. Meanwhile, the board of directors and independent commissioners board have a negative and insignificant relationship with environmental disclosures. Profitability as an intervening variable is also unable to mediate the independent variable on the dependent variable. Hence, the company could encourage audit committee effectiveness. Future research is expected to add other independent variables to obtain more comprehensive results. [ABSTRACT FROM AUTHOR] |
| Databáze: |
Complementary Index |
| Externí odkaz: |
|
