Corporate Governance and Environmental Disclosure: Assessing The Role of Environmental Performance
This research aims to examine and provide empirical evidence of the influence of Corporate Governance on Environmental Disclosure, with Environmental Performance as a mediating variable. The study was conducted on publicly traded companies that disclosed Corporate Social Responsibility during the pe...
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| Main Authors: | , , , |
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| Format: | UMS Journal (OJS) |
| Language: | eng |
| Published: |
Universitas Muhammadiyah Surakarta
2023
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| Subjects: | |
| Online Access: | https://journals2.ums.ac.id/index.php/reaksi/article/view/2457 |
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| _version_ | 1805342496802209792 |
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| author | Itan, Iskandar Laudeciska, Leni Karjantoro, Handoko Chen, Robin |
| author_facet | Itan, Iskandar Laudeciska, Leni Karjantoro, Handoko Chen, Robin |
| author_sort | Itan, Iskandar |
| collection | OJS |
| description | This research aims to examine and provide empirical evidence of the influence of Corporate Governance on Environmental Disclosure, with Environmental Performance as a mediating variable. The study was conducted on publicly traded companies that disclosed Corporate Social Responsibility during the period from 2018 to 2021 and participated in PROPER (Program for Environmental Performance Rating and Disclosure). The sample was determined using purposive sampling and consisted of 61 companies. The results of the research show that Corporate Governance is positively related to environmental performance and disclosure. The findings also indicate that environmental performance partially mediates the relationship between corporate governance and the quality of environmental disclosure. |
| format | UMS Journal (OJS) |
| id | oai:ojs2.journals2.ums.ac.id:article-2457 |
| institution | Universitas Muhammadiyah Surakarta |
| language | eng |
| publishDate | 2023 |
| publisher | Universitas Muhammadiyah Surakarta |
| record_format | ojs |
| spelling | oai:ojs2.journals2.ums.ac.id:article-2457 Corporate Governance and Environmental Disclosure: Assessing The Role of Environmental Performance Itan, Iskandar Laudeciska, Leni Karjantoro, Handoko Chen, Robin Environmental Disclosure Corporate Governance Environmental Performance This research aims to examine and provide empirical evidence of the influence of Corporate Governance on Environmental Disclosure, with Environmental Performance as a mediating variable. The study was conducted on publicly traded companies that disclosed Corporate Social Responsibility during the period from 2018 to 2021 and participated in PROPER (Program for Environmental Performance Rating and Disclosure). The sample was determined using purposive sampling and consisted of 61 companies. The results of the research show that Corporate Governance is positively related to environmental performance and disclosure. The findings also indicate that environmental performance partially mediates the relationship between corporate governance and the quality of environmental disclosure. Universitas Muhammadiyah Surakarta 2023-09-11 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf text/xml https://journals2.ums.ac.id/index.php/reaksi/article/view/2457 10.23917/reaksi.v8i2.2457 Riset Akuntansi dan Keuangan Indonesia; Vol. 8 No. 2 (2023): Riset Akuntansi dan Keuangan Indonesia; 132-144 2541-6111 1411-6510 eng https://journals2.ums.ac.id/index.php/reaksi/article/view/2457/822 https://journals2.ums.ac.id/index.php/reaksi/article/view/2457/1443 Copyright (c) 2023 Riset Akuntansi dan Keuangan Indonesia https://creativecommons.org/licenses/by-nc-sa/4.0 |
| spellingShingle | Environmental Disclosure Corporate Governance Environmental Performance Itan, Iskandar Laudeciska, Leni Karjantoro, Handoko Chen, Robin Corporate Governance and Environmental Disclosure: Assessing The Role of Environmental Performance |
| title | Corporate Governance and Environmental Disclosure: Assessing The Role of Environmental Performance |
| title_full | Corporate Governance and Environmental Disclosure: Assessing The Role of Environmental Performance |
| title_fullStr | Corporate Governance and Environmental Disclosure: Assessing The Role of Environmental Performance |
| title_full_unstemmed | Corporate Governance and Environmental Disclosure: Assessing The Role of Environmental Performance |
| title_short | Corporate Governance and Environmental Disclosure: Assessing The Role of Environmental Performance |
| title_sort | corporate governance and environmental disclosure assessing the role of environmental performance |
| topic | Environmental Disclosure Corporate Governance Environmental Performance |
| topic_facet | Environmental Disclosure Corporate Governance Environmental Performance |
| url | https://journals2.ums.ac.id/index.php/reaksi/article/view/2457 |
| work_keys_str_mv | AT itaniskandar corporategovernanceandenvironmentaldisclosureassessingtheroleofenvironmentalperformance AT laudeciskaleni corporategovernanceandenvironmentaldisclosureassessingtheroleofenvironmentalperformance AT karjantorohandoko corporategovernanceandenvironmentaldisclosureassessingtheroleofenvironmentalperformance AT chenrobin corporategovernanceandenvironmentaldisclosureassessingtheroleofenvironmentalperformance |