FAKTOR-FAKTOR YANG MEMPENGARUHI ENVIRONMENTAL DISCLOSURE PADA PERUSAHAAN MANUFAKTUR DI SINGAPORE EXCHANGE (SGX)
Authors: Putri Nilam , Wahyuningrum Indah Fajarini Sri 
Published: April 2021

<div class="WordSection1"><p><strong><em>ABSTRACT: </em></strong><em>This study aims to examine the effect of industry type, company size, leverage, auditor type, women directors, and managerial ownership on environmental disclosure. Environmental disclosure is measured using content analysis to determine the quantity of disclosure. The population of this study are manufactur companies listed in the Singapore Exchange (SGX) during the period of 2017-2018. Purposive sampling is used as a sampling method, there are 61 companies as the research sample and 122 units of analysis to be used in this study. Multiple linear regression analysis was used to test the effect between variables. The data analysis technique used descriptive statistical analysis techniques and inferential statistical analysis techniques. The research showed that company size has a significant positive effect on environmental disclosure. Similar results are found in the leverage and the type of auditor who find a significant positive effect on environmental disclosure. Meanwhile, type of industry, women directors and managerial ownership do not have a significant effect on environmental disclosure. Based on the research results, the selection of big four KAP as a company auditor can improve environmental disclosure reporting, this is because the quality of the audited report has high credibility and requires companies to be able to report environmental disclosure in their business reports. Large companies get more attention by the public because of their credibility and reputation. Environmental disclosure is one way to maintain company credibility.</em></p><p><strong><em> </em></strong></p><p><strong><em>Keywords: </em></strong><em> Content Analysis, Environmental Disclosure, Leverage, Singapore Exchange</em></p><p> </p><p><strong>ABSTRAK</strong><strong>.</strong> Penelitian ini bertujuan untuk menguji pengaruh tipe industri, ukuran perusahaan, <em>leverage</em>, tipe auditor, <em>women directors</em>, dan kepemilikan manajerial terhadap <em>environmental disclosure</em>. Pengukuran <em>environmental disclosure</em> menggunakan content analysis untuk mengetahui banyaknya kuantitas pengungkapan. Penelitian ini mengambil populasi pada perusahaan manufaktur di <em>Singapore Exchange</em> (SGX) tahun 2017-2018. <em>Purposive sampling</em> digunakan sebagai metode pengambilan sampel, sebanyak 61 perusahaan sampel diperoleh sehingga menghasilkan total 122 unit analisis yang akan digunakan dalam penelitian. Analisis regresi linier berganda digunakan untuk menguji pengaruh antar variabel. Teknik analisis data menggunakan statistik deskriptif dan teknik analisis statistik inferensial. Temuan penelitian membuktikan bahwa ukuran perusahaan berpengaruh positif signifikan terhadap <em>environmental disclosure. </em>Hasil yang serupa terdapat pada variabel <em>leverage</em> dan tipe auditor yang menemukan pengaruh positif signifikan terhadap <em>environmental disclosure</em>. Sementara itu, tipe industri, <em>women directors</em> dan kepemilikan manajerial tidak berpengaruh signifikan terhadap <em>environmental disclosure.</em> Berdasarkan hasil penelitian, pemilihan KAP <em>big four</em> sebagai auditor perusahaan dapat meningkatkan pelaporan <em>environmental disclosure</em>, hal ini dikarenakan kualitas laporan yang diaudit memiliki kredibilitas tinggi dan mengharuskan perusahaan untuk dapat melaporkan <em>environmental disclosure</em> dalam laporan bisnisnya. Perusahaan besar lebih mendapat perhatian oleh masyarakat karena kredibilitas dan reputasinya. Pengungkapan lingkungan merupakan salah satu cara untuk mempertahankan kredibilitas perusahaan.</p><p><strong>Kata Kunci:</strong> <em>Content Analysis, Environmental Disclosure, Leverage, Singapore Exchange</em>.</p></div>