ABSTRACT
Amanda Chrysanti, 2015: The Influence of Corporate Governance Perception
Index, Earnings Management, and Industry Type on Environmental Disclosure.
Universitas Negeri Jakarta.
This research aims to empirically analyze the influence of Corporate
Governance Perception Index, earnings management, and industry type on
environmental disclosure. Environmental Disclosure is the dependent variables in
this research were measured by scoring technique based on GRI 3.1 Guidelines.
For the independent variables in this research, using Corporate Governance
Perception Index were measured by CGPI index score, earnings management
were measured by discretionary accruals, and industry type were measured by
categorial. This research uses secondary data which population are companies
entered Corporate Governance Perception Index in 2009-2012. While the
sampling method used was purposive sampling method which is overall 44 sample
choose. This research uses multiple regression method to test the hypothesis with
SPSS computer program.
From the analysis performed in this research, it can be concluded that
Corporate Governance Perception Index has positively and significant influence
to environmental disclosure. The other hand earnings management has no
significant influence to environmental disclosure. The last one industry type has
negatively and significant influence to environmental disclosure.
Key Words: Corporate Governance Perception Index, Earnings Management,
Industry Type, and Environmental Disclosure
