CD Skripsi
Pengaruh Kinerja Lingkungan, Komite Audit, Dan Ukuran Perusahaan Terhadap Environmental Disclosure (Studi Empiris Pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2022)
This research aims to determine the effect of environmental performance, audit committee, and firm size on environmental disclosure. The population of this research is all energy sector companies listed on the Indonesia Stock Exchange (IDX) in 2021-2022. The sample selection in this research used the purposive sampling method. The sample selected in this research were 58 companies and were selected based on predetermined criteria. The method of data analysis used multiple linear regression. The results of the research show that the environmental performance and firm size have an effect on environmental disclosure. While the audit committee has no effect on environmental disclosure.
Keywords : environmental performance, audit committee, firm size, environmental disclosure.
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