Pengaruh Good Corporate Governance terhadap Kinerja Lingkungan di Sektor Tambang Logam dan Mineral

Abstract

This study aims to analyze the effect of Good Corporate Governance (GCG) mechanisms on environmental performance in metal and mineral mining companies listed on the Indonesia Stock Exchange during the 2023-2024 period. The GCG mechanisms examined include institutional ownership, board of directors, independent board of commissioners, and audit committee. This research employs a quantitative causal approach using multiple linear regression analysis on 60 observations obtained from 30 companies selected through purposive sampling. Environmental performance is measured using the Environmental Disclosure Index based on the GRI 300 Series. The results show that institutional ownership and independent commissioners have a significant negative effect on environmental performance, while the board of directors and audit committee have a significant positive effect. Simultaneously, all GCG mechanisms significantly influence environmental performance. These findings indicate that the effectiveness of corporate governance in improving environmental performance varies across governance mechanisms in the mining sector