FAKTOR-FAKTOR PENENTU ENVIRONMENTAL DISCLOSURE PERUSAHAAN MANUFAKTUR DI KABUPATEN KUDUS

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh karakteristik individu terhadap struktur kepemilikan, struktur kepemilikan terhadap environmental performance, karakteristik individu terhadap environmental performance, environmental performance terhadap corporate governance, karakteristik individu terhadap corporate governance, struktur kepemilikan terhadap corporate governance dan pengaruh corporate governance terhadap environmental disclosure. Jenis data yang digunakan dalam penelitian ini adalah data primer. Metode analisis data yang digunakan dalam penelitian ini adalah analisis jalur (Path Analysis) dengan model Stuctural Equation Modeling (SEM) dengan bantuan software AMOS. Hasil penelitian menunjukkan bahwa Karakteristik Individu berpengaruh positif dan signifikan terhadap Struktur Kepemilikan, Struktur Kepemilikan berpengaruh positif dan signifikan terhadap Environmental Performance, Karakteristik Individu berpengaruh positif dan signifikan terhadap Environmental Performance, Environmental Performance berpengaruh positif dan signifikan terhadap Corporate Governance, Karakteristik Individu berpengaruh positif dan signifikan terhadap Corporate Governance, Struktur Kepemilikan tidak berpengaruh postif dan signifikan terhadap Corporate governance, Corporate Governance berpengaruh positif dan signifikan terhadap Environmental Disclosure.

The aims of this study to know the effect between individual characteristic to ownership structural, the effect of ownership structural to environmental performance, the effect of individual characteristic to environmental performance, the effect of environmental performance to corporate governance, the effect of individual characteristic to corporate governance, the effect of ownership structural to corporate governance and the effect of corporate governance to environmental disclosure. Methods of data analysis in this research using analysis of the path analysis model of Stuctural Equation Modeling (SEM) by using AMOS software. The conclusions in this study finding that individual characteristics had positive and significant on the ownership structure, Ownership structure had positive effect and significant on Environmental Performance, individual characteristics had positive and significant on Environmental Performance, Environmental Performance had positive and significant on Corporate Governance, Individual Characteristics had positive and significant on Corporate Governance, Ownership Structure on Corporate Governance had not positive effect and not significant, Corporate Governance to the Environmental Disclosure had positive and significant effect.