Proceedings of the 5th International Conference on Accounting and Finance (ICAF 2019)

The Influence of Structure Ownership, Board Diversity, and Corporate Governance Perception Index (CGPI) Toward Environmental Disclosures and Environmental Performance as Moderating Variable (Empirical Study on Companies Registered in CGPI and PROPER of Year 2010-2016)

Authors
Evi Rahmawati, Dela Junita Siti Hutami
Corresponding Author
Evi Rahmawati
Available Online November 2019.
DOI
https://doi.org/10.2991/icaf-19.2019.8How to use a DOI?
Keywords
Government Ownership, Institutional Ownership, Public Ownership, Board Gender, Board Educational, Corporate Governance Perception Index (CGPI), Environmental Disclosure, Environmental Performance.
Abstract
This research examines the influences of government ownership, institutional ownership, public ownership, board gender, board education, and Corporate Governance Perception Index (CGPI) towards environmental disclosure, and environmental performance as moderating variable. The samples of this research consists of companies registered in CGPI and PROPER of year 2010-2016. The research results show that government ownership, institutional ownership, public ownership, and Corporate Governance Perception Index (CGPI) does not influence the environmental disclosure. Furthermore, both board gender and board education have negative influence towards environmental disclosures. Meanwhile, environmental performance does not moderate in relation between CGPI and environmental disclosure.
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This is an open access article distributed under the CC BY-NC license.

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Volume Title
Proceedings of the 5th International Conference on Accounting and Finance (ICAF 2019)
Series
Advances in Economics, Business and Management Research
Publication Date
November 2019
ISBN
978-94-6252-834-5
ISSN
2352-5428
DOI
https://doi.org/10.2991/icaf-19.2019.8How to use a DOI?
Open Access
This is an open access article distributed under the CC BY-NC license.

Cite this article

TY  - CONF
AU  - Evi Rahmawati
AU  - Dela Junita Siti Hutami
PY  - 2019/11
DA  - 2019/11
TI  - The Influence of Structure Ownership, Board Diversity, and Corporate Governance Perception Index (CGPI) Toward Environmental Disclosures and Environmental Performance as Moderating Variable (Empirical Study on Companies Registered in CGPI and PROPER  of Year 2010-2016)
BT  - Proceedings of the 5th International Conference on Accounting and Finance (ICAF 2019)
PB  - Atlantis Press
SP  - 45
EP  - 52
SN  - 2352-5428
UR  - https://doi.org/10.2991/icaf-19.2019.8
DO  - https://doi.org/10.2991/icaf-19.2019.8
ID  - Rahmawati2019/11
ER  -