Luthfil Hakim, 7211415152 (2023) PENGARUH UKURAN PERUSAHAAN, LEVERAGE, DAN KINERJA LINGKUNGAN TERHADAP ENVIRONMENTAL DISCLOSURE DENGAN UKURAN DEWAN KOMISARIS SEBAGAI VARIABEL PEMODERASI (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Pada Bursa Efek Indonesia Tahun 2014-2017). Under Graduates thesis, UNIVERSITAS NEGERI SEMARANG.

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Abstract

Companies in their business operations process are highly dependent on natural resources, especially companies that focus on the mining sector. Environmental exploitation often occurs when there are no regulations from the government and accountability reports from companies. Environmental Disclosure is a solution for companies and stakeholders as an effort to create a balance between doing business and preserving the environment in a good and sustainable manner. This study aims to reveal the effect of company size, leverage, environmental performance and board size which moderatesleverage on environmental disclosure. The population in this study are mining companies listed on the Indonesia Stock Exchange in 2014-2017. Sampling was carried out using purposive sampling method. Obtained samples of 15 companies or as many as 60 units of analysis. The results of this study indicate that company size has no effect on environmental disclosure. Leverage has a negative effect, environmental performance and the size of the board of commissioners moderate leverage has a positive effect on environmental disclosure. Based on the results of this study, it can be concluded that company size and level of leverage are not a reference for companies to carry out environmental disclosure. The better environmental performance, and the role of the board of commissioners in making policy decisions, will make companies tend to carry out comprehensive environmental disclosures.

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