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BukuFirm Characteristics, Audit Committee, and Environmental Performance: Insights from Indonesian Companies (International Journal of Energy Economics and Policy, 2017, 7(6))
Bibliografi
Author: Chariri, Anis ; Januarti, Indira ; Yuyetta, Etna Nur Afri
Topik: Environmental Performance; Indonesia; Firm characteristics
Bahasa: (EN )    
Tahun Terbit: 2017    
Jenis: Papers/Makalah - pada seminar internasional
Fulltext: Firm Characteristics.pdf (680.15KB; 1 download)
Abstract
This study aims to investigate the effect of firmsize (FS), profileof industry (PI), independent committee audit, and audit committee meetings (ACMs) on environmental performance (EP). The sample consisted of 136 companies listed on the Indonesia Stock Exchanges and receiving PROPER award issued by the Ministry of Environment, Republic of Indonesia in the year 2009-2015. The data were then analyzed using the ordinal logit regression. The findingsindicated that PI, independent committee audit, and ACMs positively affected EP. Meanwhile, FS did not determine EP. The findingsimply that companies which want to create EP should consider their profilesof industry and audit committee characteristics (independence and frequency of meetings).
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