Peran Mekanisme Good Corporate Governance dalam Mendorong Pengungkapan Lingkungan pada Emiten Perkebunan dan Pangan di Bursa Efek Indonesia

Abstract

This study aims to analyze the influence of the independent board of commissioners, the audit committee, and institutional ownership on environmental disclosure among plantation and food crop sub-industry companies listed on the Indonesia Stock Exchange during the 2021–2025 period. The study employs a quantitative approach using secondary data obtained from corporate annual reports and sustainability reports. A purposive sampling technique was used to select the sample, resulting in 12 companies that met the research criteria. Data analysis was conducted using panel data regression via EViews 12 software. The results indicate that the independent board of commissioners has a positive influence on environmental disclosure. Meanwhile, the audit committee and institutional ownership do not show a significant influence on environmental disclosure. Simultaneous testing further reveals that the independent board of commissioners, the audit committee, and institutional ownership collectively influence environmental disclosure.