PENGARUH KINERJA KEUANGAN, LEVERAGE, KEBERAGAMAN GENDER DIREKSI, DAN DEWAN INDEPENDEN TERHADAP PENGUNGKAPAN LINGKUNGAN PADA PERUSAHAAN PUBLIK YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2018-2022

Authors

Atersa Atersa Universitas Sriwijaya
Emylia Yuniarti Universitas Sriwijaya
Rela Sari Universitas Sriwijaya

DOI:

https://doi.org/10.31539/costing.v8i3.15224

Keywords:

Kinerja Keuangan, Leverage, Keberagaman Gender Direksi, Dewan Independen, Pengungkapan Lingkungan

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kinerja keuangan, leverage, kebaragaman gender direksi, dan dewan independen terhadap pengungkapan lingkungan pada perusahaan publik yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2022. Penelitian ini memanfaatkan 604 perusahaan publik yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2018–2022 sebagai populasi penelitian dengan metode purposive sampling untuk menentukan sampel penelitian. Analisis regresi linear berganda dengan data panel digunakan untuk menganalisis data pada penelitian ini. Alat bantu analisis data penelitian ini menggunakan aplikasi software statistik berupa Eviews (Econometrics Views). Hasil penelitian menunjukkan bahwa kinerja keuangan dan leverage berpengaruh positif terhadap pengungkapan lingkungan. Namun, keberagaman gender direksi dan dewan independen tidak berpengaruh terhadap pengungkapan lingkungan.

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