FAKTOR – FAKTOR YANG MEMPENGARUHI ENVIROMENTAL DISCLOSURE : TINJAUAN LITERATUR
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Abstract
Environmental issues have become a topic in today's global economy. In
Indonesia, complaints about cases of environmental damage received by the
Ministry of Environment and Forestry have increased from year to year, so there
is a need for accountability for environmental sustainability which can be stated
in the form of disclosures regarding company operational activities that have an
impact on the environment. This study aims to analyze the related factors that
can influence a company to make environmental disclosures. This research is a
literature review on Environmental Disclosure which is based on 20 empirical
studies from national and international journals. The research data was
obtained through internet searches regarding Environmental Disclosure articles
published in 2014 – 2021. The results of this study are that there are 31
dependent variables studied in 2014 – 2021, for the most studied variables are
firm size, leverage and environmental performance variables. Dependent
variables that have a positive and significant effect on environmental disclosure:
Board size, proportion of non-executive directors, foreign ownership, media
coverage, earnings management, independent audit, auditor type, listing age.
Dependent variables that have no effect on environmental disclosure:
Proportion of Muslim directors, female directors, gender diversity, government
ownership structure, institutional ownership structure, block holder ownership,
public ownership structure, company age, corporate governance perception
index, stock exchange listing, audit committee, Industry Type. Dependent
variables that do not have a negative effect on environmental disclosure: board
gender, liquidity, . Dependent variables that still have different results in several
articles: Board of commissioners size, company size, audit committee size,
proportion of independent commissioners, leverage, profitability, managerial
ownership , Educational background of the commissioner president, Board
meetings, Environmental Performance.
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