Pengaruh Environmental Performance, Corporate Governance, dan Firm Age Terhadap Environmental Disclosure
DOI:
https://doi.org/10.21009/japa.0303.11Keywords:
Kinerja Lingkungan, Komisaris Independen, Kepemilikan Institusional, Pengungkapan LingkunganAbstract
Abstract
The study was conducted with the aim of finding out the effect environmental performance, independent commissioners, institutional ownership and firm age on environmental disclosure. The sample selection technique was used purposive sampling and obtained a sample of 30 companies from manufacturing, agriculture and mining companies listed on the Indonesia Stock Exchange in 2017-2020. Data analysis for hypothesis testing in this study used panel data regression analysis with Eviews 12. The results of this study show that environmental performance, institutional ownership and firm age have a positive effect on environmental disclosure While independent of commissioners has no effect on environmental disclosure.
Keywords: Environmental Performance, Independent Commissioners, Institutional Ownership, Firm Age, Environmental Disclosure.
Abstrak
Penelitian ini memiliki tujuan yaitu mengetahui pengaruh kinerja lingkungan, komisaris independen, kepemilikan institusional dan umur perusahaan terhadap pengungkapan lingkungan. Teknik pemilihan sampel menggunakan purposive sampling dan terpilih 30 perusahaan dari perusahaan manufaktur, pertanian dan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2017-2020. Analisis data untuk pengujian hipotesis dalam penelitian ini menggunakan analisis regresi data panel dengan Eviews 12. Penelitian ini menghasilkan bahwa kinerja lingkungan, kepemilikan institusional dan umur perusahaan berpengaruh positif terhadap pengungkapan lingkungan sedangkan komisaris independen tidak berpengaruh terhadap pengungkapan lingkungan.
Kata Kunci: Kinerja Lingkungan, Komisaris Independen, Kepemilikan Institusional, Pengungkapan Lingkungan
References
Amalia, R et al. 2020, ‘How Is the Students’ Concept Mastery in Terms of Gender Differences? the Effectiveness of Probing Prompting Learning Model’, Journal of Physics: Conference Series, vol. 1467, pp. 1-8.
Andanawarih, M, Diana, S & Amprasto, A 2019, ‘The implementation of authentic assessment through project-based learning to improve student’s problem solving ability and concept mastery of environmental pollution topic’, Journal of Physics: Conference Series, vol. 1157, pp. 1-6.
Anderson, LW et al. 2001, ‘A Taxonomy for Learning, Teaching, and Assessing: A Revision of Bloom’s Taxonomy of Educational Objectives’, New York: New York: Longman.
Andriani, RD, Sunyono, S & Abdurrahman, A 2018, ‘Enhancing Students’ Activity and Science Concept Mastery using Guided-Inquiry Based Practical Manual’, Jurnal Pendidikan Progresif, vol. 8, pp. 1-9.
Andrich, D 1988, ‘Rasch Models for Measurement’, Newbury Park, CA: SAGE Publications.
Apple Education 2010, ‘Challenge Based Learning Classroom Guide’, Cupertino, California: Apple, Inc.
Baharun, H et al. 2019, ‘Analysis of metacognitive capability and student learning achievement through edmodo social network’, Journal of Physics: Conference Series, vol. 1175, pp. 1-4.
Chao, JT, Parker, KR & Fontana, A 2011, ‘Developing an Interactive Social Media Based Learning Environment’, Issues in Informing Science and Information Technology, vol. 8, pp. 323-334.
Denny, YR et al. 2020, ‘The development of blended learning model using Edmodo to train student critical thinking skills on impulse-momentum topic’, Jurnal Penelitian & Pengembangan Pendidikan Fisika, vol. 6, pp.113-120.
Fathimah, I, Wulan, AR & Solihat, R 2019, ‘Using Edmodo as assessment for learning to facilitate improvement of 21st century health literacy’, Journal of Physics: Conference Series, vol. 1157, pp. 1-5.
Furqani, D, Feranie, S & Winarno, N 2018, ‘The Effect of Predict-Observe-Explain (POE) Strategy on Students’ Conceptual Mastery and Critical Thinking in Learning Vibration and Wave’, Journal of Science Learning, vol. 2, no. 1, pp. 1-8.
Hartini, TI et al. 2020, ‘Concept Mastery of Physical Education Students in Multiple Representation (MR) Based Three Dimensional Solid Object Motion Mechanics (3DSOM)’, Journal of Physics: Conference Series, vol. 1521, pp. 1-5.
Ibrahim, AS, Rochintaniawati, D & Sanjaya, Y 2017, ‘The Use of Self Construction Animation Learning Software to Improve the Students Concept Mastery on Structure and Functions of Plants’, Pancaran Pendidikan, vol. 6, pp. 1-10.
Johnson, L & Adams, S 2011, ‘Challenge Based Learning: The Report from the Implementation Project’, Texas: The New Media Consortium, Austin.
Johnson, LF et al. 2009, ‘Challenge-Based Learning An Approach for Our Time’, Texas: The New Media Consortium, Austin.
Joko, J & Wulandari, GS 2018, ‘The Development of Learning Management System Using Edmodo’, IOP Conference Series: Materials Science and Engineering, vol. 336, pp. 1-9.
Kongchan, C 2013, ‘How Edmodo and Google Docs Can Change Traditional Classrooms’, The Inaugural European Conference on langauge learning - International Academic Forum, pp. 629-637.
Marin, C, Hargis, J & Cavanaugh, C 2013, ‘iPad learning ecosystem: Developing challenge-based learning using design thinking’, Turkish Online Journal of Distance Education, vol. 14, pp. 22-34.
Pratiwi, WN, Rochintaniawati, D & Agustin, RR 2018, ‘The effect of multiple intelligence-based learning towards students’ concept mastery and interest in learning matter’, Journal of Science Learning, vol. 1, pp. 49-52.
Rasch, G 1980, ‘Probabilistic Models for Some Intelligence and Attainment Tests’, Chicago: University of Chicago Press.
Salsabila, ER et al. 2019, ‘Using argument-driven inquiry to promote students’ concept mastery in learning global warming’, Journal of Physics: Conference Series, vol. 1280, pp. 1-7.
Sani, A, Rochintaniawati, D & Winarno, N 2019, ‘Enhancing students’ motivation through brain-based learning’, Journal of Physics: Conference Series, vol. 1157, pp. 1-5.
Saprudin, S, Liliasari, L & Prihatmanto, AS 2017, ‘Pre-Service Physics Teachers’ Concept Mastery and the Challenges of Game Development on Physics Learning’, Journal of Physics: Conference Series, vol. 895, pp. 1-6.
Satriawan, M, Liliasari, S & Setiawan, W 2019, ‘Wave energy concept mastery relate on creative thinking skills of the pre-service physics teachers in environmental physics lectures’, Journal of Physics: Conference Series, vol. 1157, pp. 1-6.
Setiawan, D, Sopandi, W & Hartati, T 2020, ‘The influence of read, answer, disscuss, explain, and create (RADEC) learning model on the concept mastery of elementary school students on the water cycle topic’, Journal of Physics: Conference Series, vol. 1521, pp. 1-6.
Sumintono, B 2018, ‘Rasch Model Measurements as Tools in Assesment for Learning’, Advances in Social Science, Education and Humanities Research, vol. 173, pp. 38-42.
Sumintono, B & Widhiarso, W 2013, ‘Aplikasi Model Rasch untuk Penelitian Ilmu-Ilmu Sosial’, Trim Komunikata Publishing House, Cimahi.
Trust, T 2012, ‘Professional Learning Networks Designed for Teacher Learning’, Journal of Digital Learning in Teacher Education, vol. 28, pp. 133-138.
Vania, PF, Setiawan, W & Wijaya, AFC 2018, ‘Edmodo as Web-Based Learning to Improve Student’s Cognitive and Motivation in Learning Thermal Physics’, Journal of Science Learning, vol. 1, p. 110.
Wandari, GA, Wijaya, AFC & Agustin, RR 2018, ‘The Effect of STEAM-based Learning on Students’ Concept Mastery and Creativity in Learning Light And Optics’, Journal of Science Learning, vol. 2, pp. 26-32.
Wicaksono, I, Wasis & Madlazim 2017, ‘The effectiveness of virtual science teaching model (VS-TM) to improve student’s scientific creativity and concept mastery on senior high school physics subject’, Journal of Baltic Science Education, vol. 16, pp. 549-561.
Wright, BD & Masters, GN 1982, ‘Rating Scale Analyis’, Chicago: MESA Press.
Yalçın, A & Şevik, M 2019, ‘Students’ Homework Performance and Views on Edmodo’, Journal of Language Education and Research, vol. 5, pp. 93-115.
Yang, Z et al. 2018, ‘Challenge Based Learning nurtures creative thinking: An evaluative study’, Nurse Education Today, Elsevier, vol. 71, pp. 40-47.
Yoosomboon, S & Wannapiroon, P 2015, ‘Development of a Challenge Based Learning Model via Cloud Technology and Social Media for Enhancing Information Management Skills’, Procedia - Social and Behavioral Sciences. Elsevier BV, vol. 174, pp. 2102-2107.
