环境信息披露的决定因素

Effriyanti, Belinda
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引用次数: 0

摘要

本研究旨在分析 2018-2022 年在印度尼西亚证券交易所(IDX)上市的基础材料行业公司环境信息披露的决定因素并获得实证证据。本研究采用联想法进行定量研究。使用的数据类型为二手数据,形式为印尼证券交易所(IDX)发布的 2018-2022 年年度财务报告。样本收集采用目的性抽样法。收集的数据量为 105 个数据。数据使用 Eviews 9 统计程序进行处理,使用面板数据回归分析来检验假设,并选择 REM(随机效应模型)模型作为最合适的模型分析。结果显示,机构所有权、审计委员会规模和环境绩效同时影响环境信息披露。部分机构所有权对环境信息披露没有影响。审计委员会规模对环境信息披露有部分影响。环境绩效部分影响环境信息披露。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
DETERMINANTS OF ENVIRONMENTAL DISCLOSURE
This research aims to analyze and obtain empirical evidence of the determinants of environmental disclosure of basic materials sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022. This research is quantitative research with associative methods. The type of data used is secondary data in the form of annual financial reports published on the Indonesia Stock Exchange (IDX) for the 2018-2022 period. Samples were collected using the purposive sampling method. The amount of data collected was 105 data. The data was processed using the Eviews 9 Statistical Program to test the hypothesis using panel data regression analysis with the REM (Random Effect Model) model which was chosen as the most appropriate model analysis. The results show that institutional ownership, audit committee size, and environmental performance simultaneously influence environmental disclosure. Partial institutional ownership has no effect on environmental disclosure. The size of audit committee partially influences environmental disclosure. Environmental performance partially influences environmental disclosure.
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