Corporate Governance dan Green Banking Disclosure: Studi pada Bank di Indonesia

Handajani, Lilik (2019) Corporate Governance dan Green Banking Disclosure: Studi pada Bank di Indonesia. Jurnal Dinamika Akuntansi dan Bisnis, 6 (2). pp. 121-136. ISSN ISSN : 2355-9462 E-ISSN : 2528-1143

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Abstract

The purpose of this study to examine the impact of corporate governance on green banking disclosures of 24 banks listed on the Indonesia Stock Exchange. The proxies of corporate governance in this study are board size, board independence and institutional ownership. Content analysis was used to assess the green banking practices through the banks’ annual reports published between 2015 and 2017. The causal relationship between corporate governance and green banking disclosure was tested using multiple linear regression analysis. The research findings unveiled an increasing trend in green banking disclosures among the studied banks. The number of commissioner board has a significant influence on the green banking practices. Meanwhile, the number of independent commissioners and institutional ownership did not affect the level of green banking disclosures.

Item Type:	Article
Keywords (Kata Kunci):	Green banking, Corporate governance, Disclosure, Board size, Independent board, Institusional ownership
Subjects:	H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi
Depositing User:	Dr. Lilik Handajani
Date Deposited:	30 Sep 2020 09:14
Last Modified:	30 Sep 2020 09:14
URI:	http://eprints.unram.ac.id/id/eprint/17325

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