KARAKTERISTIK PERUSAHAAN TERHADAP ENVIRONMENTAL DISCLOSURE DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI PEMODERASI

Abstract

Penelitian ini dilakukan untuk memperoleh bukti mengenai pengaruh ukuran perusahaan, tipe industri, dan umur perusahaan terhadap environmental disclosure dengan good corporate governance sebagai variabel moderating. Populasi penelitian ini adalah perusahaan yang terdaftar sebagai peserta Corporate Governance Perception Index (CGPI) award tahun 2009-2013 sejumlah 58 perusahaan. Teknik pemilihan sampel dengan purposive sampling. Sampel yang masuk kriteria sebanyak 11 perusahaan dengan 55 unit analisis. Teknik analisis yang digunakan adalah analisis regresi nilai selisih mutlak. Hasil penelitian menunjukkan bahwa ukuran perusahaan dan tipe industri berpengaruh positif terhadap environmental disclosure. Umur perusahaan tidak berpengaruh terhadap environmental disclosure. Good corporate governance tidak memoderasi hubungan antara pengaruh tipe industri terhadap environmental disclosure. Good corporate governance memoderasi hubungan antara pengaruh ukuran perusahaan dan umur perusahaan terhadap environmental disclosure. Penelitian selanjutnya agar menambah variabel yang dapat mempengaruhi environmental disclosure, dan menggunakan objek lain untuk sampel penelitian.

This research was conducted to obtain evidence about the influence of company size, industry type, and company age on the environmental disclosure using good corporate governance as moderating variable. The research’s population is companies that are registered as a participant of Corporate Governance Perception Index (CGPI) award from 2009 to 2013 with total number of 58 companies. The sampling technique used in this research is purposive sampling. There are 11 companies that qualified as sample with 55 unit of analyse. The analysis technique used is absolute difference value regression analysis. The results showed that the size of company and the type of industry give positive effect to environmental disclosure. The age of company does not give any effect to the environmental disclosure. Good corporate governance does not moderate the relationship between the influence of industry type towards the environmental disclosure. Good corporate governance moderates the relationship between the influence of company size and company age towards the environmental disclosure. further research in order to add a variable that can give effect to environmental disclosure, and use other objects to the sample of the research.