Abstract
The objective of this study is to analyze the influence of earnings management and good corporate governance mechanisms towards corporate environmental disclosure (CED). Good corporate governace mechanisms are measured by the proportion of independent board, the number of audit committee meetings and the size of audit committee. Earnings management is measured by the modified discreationary accrual Jones model. The population of this study is mining, plantation and manufacturing companies listed in Indonesian Stock Exchange (IDX) in 2015-2017 . The sample of this study was selected with a purposive sampling concept. The company has 5 mining companies, 12 plantation companies and 65 manufacturing companies companies that meet the criteria. Hypothesis testing is carried out using panel data regression method, with a statistical test tool used, namely Eviews 10.The results of this study indicate that the proportion of independent board have a significant effect on the disclosure of corporate environmental on the level significant 0,05, the number of audit committee meetings have a significant effect on the disclosure of corporate environmental on the level significant 0,00 and the size of audit committee have a significant effect on the disclosure of corporate environmental on the level significant 0,03 in Indonesian mining, plantation and manufacturing companies. Meanwhile, earnings management do not affect the disclosure of corporate environmental have a significant effect on the disclosure of corporate environmental on the level significant 0,92 in Indonesian mining, plantation and manufacturing companies.
Highlights
The objective of this study is to analyze the influence of earnings management and good corporate governance mechanisms towards corporate environmental disclosure (CED)
PENDAHULUAN Keberhasilan industri dilihat dari tingkatan laba yang dihasilkan, dan dari segi tanggungjawab atas kegiatan baik dalam bidang sosial, kesehatan dan lingkungan
Wahyuningsih, A.,& NM Mahdar,M.N (2018) Pengaruh size, leverage dan profitabilitas terhadap pengungkapan CSR pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia .Jurnal Bisnis dan komunikasi.Vol 5.No 1
Summary
Dampak dari perusakan tersebut menimbulkan tekanan agar perusahaan mengungkapkan informasi yang lebih terbuka mengenai kegiatan lingkungannya dalam laporan tahunan. Penelitian Rahmadani (2013), menemukan hasil bahwa proporsi dewan komisaris independen berpengaruh terhadap pengungkapan lingkungan, sedangkan manajemen laba dan jumlah rapat komite audit tidak berpengaruh terhadap pengungkapan lingkungan perusahaan. Penelitian Fatayatiningrum (2011) hanya menggunakan variabel independen manajemen laba dan mekanisme Corporate Governance yang diproksikan dengan proporsi dewan komisaris dan jumlah rapat komite audit. Ketidakkonsistenan hasil penelitian terdahulu menjadi dasar ketertarikan peneliti untuk melakukan penelitian lebih lanjut mengenai pengungkapan lingkungan perusahaan yang ditinjau dari manajemen laba dan tata kelola perusahaan yang baik pada perusahaan pertambangan, perkebunan dan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2015-2017. Praktik manajemen laba ini dapat menimbulkan konsekuensi negatif terutama terhadap karier manajer yang bersangkutan agar terhindar dari konsekuensi tersebut, manajer dapat melakukan pengungkapan lingkungan perusahaan yang digunakan untuk mengalihkan perhatian pemegang saham dari pengawasan aktivitas manajemen laba Sejalan dengan penelitian Ningsih (2016) menunjukkan adanya pengaruh manajemen laba terhadap pengungkapan lingkungan perusahaan.
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