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The Influence Analysis of Corporate Governance on Environmental Performance (An Empirical Study of Listed Companies on The Indonesian Stock Exchange and Rated Proper 2011-2013) | Suharyati | Jurnal Akuntansi dan Bisnis

The Influence Analysis of Corporate Governance on Environmental Performance (An Empirical Study of Listed Companies on The Indonesian Stock Exchange and Rated Proper 2011-2013)

Tri Lestari Suharyati, Isna Putri Rahmawati

##article.abstract##


This study aims to investigate the influence of corporate governance on environmental performance. The independent variables were tested in this study is the board size, the proportion of independent directors, the number of board meetings and the size of the audit committee, while the dependent variable in this study is the environmental performance. There are also variables that control the size, profitability, and leverage.
The sample in this study is the manufacturing, mining, food and beverage companies listed on the Indonesian Stock Exchange and rated PROPER during 2011-2013 with a total of 36 companies. The sample was selected using specific criteria or purposive sampling. Analysis of the hypothesis used in this study using multiple linear regression.
The results showed that the variable proportion of independent directors is significantly influence the company's environmental performance, while the board size, number of board meetings and audit committee size does not influence the performance of the environment. Profitability control variables also influence the environmental performance, while size and leverage does not influence the performance of the environment.

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DOI: http://dx.doi.org/10.20961/jab.v15i1.175

Jurnal Akuntansi dan Bisnis (JAB)
ISSN 1412-0852 (print), 2580-5444 (online)
Published by Accounting Study Program, Faculty of Economics and Business, Universitas Sebelas Maret, Indonesia


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