PENGARUH CORPORATE GOVERNANCE PERCEPTION INDEX, MANAJEMEN LABA, DAN TIPE INDUSTRI TERHADAP ENVIRONMENTAL DISCLOSURE

CHRYSANTI, AMANDA (2015) PENGARUH CORPORATE GOVERNANCE PERCEPTION INDEX, MANAJEMEN LABA, DAN TIPE INDUSTRI TERHADAP ENVIRONMENTAL DISCLOSURE. S1 thesis, Universitas Negeri Jakarta.

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Abstract

ABSTRACT Amanda Chrysanti, 2015: The Influence of Corporate Governance Perception Index, Earnings Management, and Industry Type on Environmental Disclosure. Universitas Negeri Jakarta. This research aims to empirically analyze the influence of Corporate Governance Perception Index, earnings management, and industry type on environmental disclosure. Environmental Disclosure is the dependent variables in this research were measured by scoring technique based on GRI 3.1 Guidelines. For the independent variables in this research, using Corporate Governance Perception Index were measured by CGPI index score, earnings management were measured by discretionary accruals, and industry type were measured by categorial. This research uses secondary data which population are companies entered Corporate Governance Perception Index in 2009-2012. While the sampling method used was purposive sampling method which is overall 44 sample choose. This research uses multiple regression method to test the hypothesis with SPSS computer program. From the analysis performed in this research, it can be concluded that Corporate Governance Perception Index has positively and significant influence to environmental disclosure. The other hand earnings management has no significant influence to environmental disclosure. The last one industry type has negatively and significant influence to environmental disclosure. Key Words: Corporate Governance Perception Index, Earnings Management, Industry Type, and Environmental Disclosure.

Item Type: Thesis (S1)
Additional Information: Pembimbing I: Rida Prihatni, SE, Akt, M.Si ; Pembimbing II: Diena Noviarini, SE, MMSi
Subjects: Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Analisis Data Akuntansi (Data Processing and Analysis of Accounting)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Manajemen Umum (General Management) > Analisis Data Manajemen (Data Processing and Analysis of Management)
Divisions: Fakultas Ekonomi > S1 Akuntansi
Depositing User: Budi Siswanto
Date Deposited: 02 Mar 2018 07:31
Last Modified: 02 Mar 2018 07:31
URI: http://repository.fe.unj.ac.id/id/eprint/3507

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