PENGARUH BOARD INDEPENDENCE DAN MONITORING BY BOARD OF DIRECTORS TERHADAP WASTE DISCLOSURE

Zakila Cahya Ronika, . (2025) PENGARUH BOARD INDEPENDENCE DAN MONITORING BY BOARD OF DIRECTORS TERHADAP WASTE DISCLOSURE. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study aims to examine and analyze the influence of board independence and monitoring by board of directors on waste disclosure. Using a quantitative approach, this research focuses on FMCG companies listed on the Indonesia Stock Exchange from 2020 to 2023. A total of 256 samples from 80 companies were obtained through purposive sampling. The data sources for this study were derived from sustainability reports and annual reports available on the IDX website and the official websites of the companies. Hypothesis testing was conducted using multiple linear regression analysis with STATA version 12.1. The results indicate that board independence does not significantly affect waste disclosure, while monitoring by board of directors has a significant positive effect on waste disclosure at a 10% significance level.

Item Type: Thesis (Skripsi)
Additional Information: [No. Panggil: 2110112125] [Pembimbing: Erna Hernawati] [Penguji 1: Lidya Primta Surbakti] [Penguji 2: Dewi Darmastuti]
Uncontrolled Keywords: Waste Disclosure, Board Independence, Monitoring by Board of Directors, Firm Size, Leverage.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: ZAKILA CAHYA RONIKA
Date Deposited: 12 Feb 2025 13:19
Last Modified: 12 Feb 2025 13:19
URI: http://repository.upnvj.ac.id/id/eprint/34677

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