PENGARUH KARAKTERISTIK PERUSAHAAN DAN CORPORATE GOVERNANCE TERHADAP AUDIT LINGKUNGAN

HARTANTO, BUDI (2020) PENGARUH KARAKTERISTIK PERUSAHAAN DAN CORPORATE GOVERNANCE TERHADAP AUDIT LINGKUNGAN. S1 thesis, Universitas Negeri Jakarta.

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Abstract

BUDI HARTANTO. The Influence of Company Characteristics and Corporate Governance on Environmental Audit. Faculty of Economics, State University of Jakarta, 2020. This study aimed to examine the effect of company characteristics and corporate governance on environmental audit. Company characteristics are proxied by size and profitability, while corporate governance is proxied by independent commissioners, institutional ownership, and audit committee. PROPER participating companies based on the Decree of the Minister of Environment which were listed on the Indonesia Stock Exchange during 2016 to 2018 were chosen as the object of this study because companies that participate in PROPER are companies that have a major impact on the environment and their products are direct contact with the community. By using purposive sampling technique, there were 24 companies that met the criteria with three years of observation, so that the total observations were 72. Regression analysis used to determine the relationship and influence of independent variables on the dependent variable is multinomial logistic regression, because the dependent variable is categorical and consists of more than two categories. SPSS version 25 software was used as an analysis tool in this study. The results of this study showed that size and profitability have a negative effect on environmental audit, independent commissioners have a positive effect on environmental audit, and institutional ownership and audit committee have no effect on environmental audit. Keywords: Environmental Audit, PROPER, Size, Profitability, Independent Commissioner, Institutional Ownership, Audit Committee.

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