Skripsi

The effect of institutional ownership and directors with foreign experience on environmental disclosure / Sharsagara Ivanka

Abstrak
This study was conducted to examine the effect of institutional ownership and directors with foreign experience on environmental disclosure. The sample of this study used the basic material company sector listed on the Indonesia Stock Exchange (IDX) in 2022-2023 with the analysis method using GLS regression. The results of this study indicate that institutional ownership and directors with foreign experience have a positive effect on environmental disclosure. The results also show that the presence of directors with foreign experience is important to assist companies in improving their environmental disclosures. Therefore companies need to pay attention to the needs of stakeholders such as institutional shareholders and need to pay attention to the competencies possessed by company directors to encourage company performance including in terms of making good and extensive environmental disclosures.

Informasi Detail

DDC

SKRIPSI DIGITAL

Prodi

Universitas Negeri Malang. Program Studi Akuntansi, 2025.

Deskripsi Fisik

viii, 43 hlm. : ilus.

Bahasa

No Reg

5483/RS/25

Edisi

Skripsi (Sarjana)--Universitas Negeri Malang. 2025

Subjek

1. AKUNTANSI - KEPEMILIKAN INSTITUSIONAL
2. ACCOUNTING - INSTITUTIONAL OWNERSHIP

Pembimbing

1. Aulia Herdiani, S.pd., M.pd., M.s.

Lampiran Berkas