2018-2022年良好公司治理对印度尼西亚证券交易所(Bei)上市公司环境信息披露的影响

Hayatul Rahmi, Fajri Adrianto, M. F. Alfarisi
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摘要

本研究旨在分析 2018 - 2022 年良好公司治理对印度尼西亚证券交易所(BEI)上市公司环境信息披露的影响。本研究采用的研究类型为解释性研究,研究方法以定量方法为主。样本为 2018 -2022 年在印度尼西亚证券交易所(BEI)上市的 30 家公司。抽样技术采用目的性抽样。本研究中的良好公司治理,我们关注女性董事会、董事会规模、董事会会议、审计委员会独立性、审计委员会规模和审计委员会会议。本研究还使用了公司规模、盈利能力、可解决性和公司年龄等控制变量。数据分析方法采用面板数据回归模型(集合分析)。研究结果表明,负性女性董事会对环境信息披露没有显著影响。董事会规模对环境信息披露有明显的负面影响。积极的董事会会议对环境信息披露没有显著影响。负向审计委员会独立性对环境信息披露无显著影响。审计委员会规模正向对环境信息披露无明显影响。积极的审计委员会会议对环境信息披露没有明显影响。除了假设检验之外,控制变量对环境信息披露影响的检验也得出了以下结果 公司规模对环境信息披露没有显著影响。盈利能力对环境信息披露没有明显影响。可解决性对环境信息披露无明显影响。公司年龄对环境信息披露有重大影响
本文章由计算机程序翻译,如有差异,请以英文原文为准。
The Influence of Good Corporate Governance on Environmental Disclosures in Companies Listed on the Indonesian Stock Exchange (Bei) 2018 -2022
This research aims to analyze the influence of good corporate governance on environmental disclosure in companies listed on the Indonesian Stock Exchange (BEI) 2018 -2022. The type of research used in this research is explanatory research, with the research method prioritizing quantitative methods. The sample is 30 companies listed on the Indonesian Stock Exchange (BEI) 2018 -2022. The sampling technique uses purposive sampling. Good Corporate Governance in this research, we look at the female board of directors, board of directors size, board of directors meeting, audit committee independence, audit committee size and audit committee meeting. This research also uses control variables in the form of company size, profitability, solvability and company age. The data analysis method uses Panel data regression model (Pooled Analysis). The research results show that negative female board of directors has no significant effect on environmental disclosure. Board of directors size has a significant negative effect on environmental disclosure. Positive board of directors meetings has no significant effect on environmental disclosure. Negative audit committee independence has no significant effect on environmental disclosure. Positive audit committee size has no significant effect on environmental disclosure. Positive audit committee meetings has no significant effect on environmental disclosure. In addition to the hypothesis testing that has been carried out, results were also obtained from testing the influence of control variables on environmental disclosure with the following results company size has no significant effect on environmental disclosure. Profitability has no significant effect on environmental disclosure. Solvability has no significant effect on environmental disclosure. Company age has a significant effect on environmental disclosure
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