CD Skripsi
Pengaruh Kinerja Lingkungan Dan Diversitas Kewarganegaraan Direksi Terhadap Pengungkapan Lingkungan
ABSTRACT
This study aims to examine the effect of environmental performance and diversity of directors' citizenship on environmental disclosure. The population used in this study is all companies listed on the Indonesia Stock Exchange (IDX) and participating in the PROPER program from the Ministry of Environment and Forestry (KLHK) in 2019-2021. The sampling technique used purposive sampling techniques so that samples that have met the criteria of 23 companies with a total of 69 observations were obtained. The data analysis technique used is panel data regression analysis. This study used Eviews12 to analyze the data. The results of this study show that environmental performance and the diversity of citizenship of director variable have a positif influence on environmental disclosure.
Keywords: Environmental Performance, Diversity of Nation, Environmental Disclosure
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