PENGARUH STRUKTUR KEPEMILIKAN TERHADAP TINGKAT PENGUNGKAPAN TANGGUNG JAWAB LINGKUNGAN DALAM LAPORAN TAHUNAN

Abstract

This research is aimed to examine the effect of the ownership structure on the level of environmental responsibility disclosure in the annual report. The ownership structure consists of governmental ownership, managerial ownership, foreign ownership, and institutional ownership. The measurement on the level of environmental responsibility disclosure is based on the GRI (2006). This research uses secondary data from annual reports of listed companies in PROPER and BEI in 2009, 2010, and 2011. The total study sample was 90 companies whose annual reports are selected by purposive sampling. The research method used is the classical assumption testing and hypothesis testing with multiple linear regression method. The results of the research indicate that the variables of governmental ownership, foreign ownership and institutional ownership have a significant positive effect on the level of environmental responsibility disclosure. However, the managerial ownership variable has not significant effect on the level of environmental responsibility disclosure.