2. Uji Nilai t
a. Uji Nilai t Indonesia
b. Uji Nilai t Malaysia
3. Uji Beda t
a.
Uji Levene
Coeffici ents
a
-.038 .038
-.989 .332
.052 .011
1.636 4.881
.000 .169
5.908 -.073
.019 -1.282
-3.849 .001
.172 5.830
.026 .020
.187 1.294
.207 .916
1.092 .007
.004 .212
1.498 .147
.946 1.057
Constant UDK
PDKI LBPD
JRDK Model
1 B
Std. Error Unstandardized
Coef f icients Beta
Standardized Coef f icients
t Sig.
Tolerance VIF
Collinearity Statistics
Dependent Variable: EDI a.
Coeffici ents
a
.121 .043
2.828 .006
-.002 .006
-.041 -.297
.768 .690
1.449 .018
.012 .224
1.514 .135
.599 1.670
.031 .023
.162 1.361
.178 .930
1.076 -.006
.004 -.156
-1.253 .214
.849 1.178
Constant UDK
PDKI LBPD
JRDK Model
1 B
Std. Error Unstandardized
Coef f icients Beta
Standardized Coef f icients
t Sig.
Tolerance VIF
Collinearity Statistics
Dependent Variable: EDI a.
Independent Samples Test
9.438 .003
-2.052 101
.043 -.03680
.01793 -.07237
-.00122 -2.559
80.695 .012
-.03680 .01438
-.06540 -.00819
Equal variances assumed
Equal variances not assumed
EDI F
Sig. Levenes Test f or
Equality of Variances
t df
Sig. 2-tailed Mean
Dif f erence Std. Error
Dif f erence Lower
Upper 95 Confidence
Interv al of the Dif f erence
t-test for Equality of Means
4. Uji Chow
a. Nilai Residual Indonesia
b. Nilai Residual Malaysia
c. Nilai Residual Gabungan Indonesia-Malaysia
ANOVA
b
.081 4
.020 2.511
.049
a
.565 70
.008 .646
74 Regression
Residual Total
Model 1
Sum of Squares
df Mean Square
F Sig.
Predictors: Const ant, JRDK, LBPD, UDK, PDKI a.
Dependent Variable: EDI b.
ANOVA
b
.098 4
.025 3.664
.008
a
.672 100
.007 .770
104 Regression
Residual Total
Model 1
Sum of Squares
df Mean Square
F Sig.
Predictors: Const ant, JRDK, LBPD, UDK, PDKI a.
Dependent Variable: EDI b.
ANOVA
b
.054 4
.013 6.895
.001
a
.049 25
.002 .103
29 Regression
Residual Total
Model 1
Sum of Squares
df Mean Square
F Sig.
Predictors: Const ant, JRDK, PDKI, LBPD, UDK a.
Dependent Variable: EDI b.
Pengaruh Mekanisme Corporate Governance Terhadap Environmental
Disclosure Di Indonesia Dan Malaysia Studi Empiris pada Perusahaan Perkebunan yang terdaftar di Bursa Efek
Indonesia dan Malaysia tahun 2013-2015
ANDI MUHAMMAD ABTHAL ZULWAQAR
Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Yogyakarta
andiabthalgmail.com
ABSTRACT
This study aimed to verify the influence of corporate governance mechanisms
to the environmental disclosure at plantation companies listed in Indonesia Stock Exchange and Malaysia Stock Exchange period 2013-2015. The variable examined in
this research consisted size of board of commissioner, the proportion of independent board,
the educational background of commissioner president and the number of board meetings. This study using purposive sampling method, obtained 30 plantation
companies in Indonesia and 75 plantation companies in Malaysia. Tests performed include: descriptive statistics, classical assumptions, coefficient of determination, F
test, regression, t test, and chow test. Results of the study: 1 size of board of commissioner positively affect onto the environmental disclosure disclosure in
Indonesia, while in Malaysia has no effect, 2 the proportion of independent board to the environmental disclosure in Indonesia and Malaysia has no effect, 3 the
educational background of commissioner president and the number of board meetings are not affects to the environmental disclosure in Indonesia and Malaysia,
4 there are differences the environmental disclosure in Indonesia and Malaysia, 5 there are differences effect of corporate governance mechanisms to the
environmental disclosure in Indonesia and Malaysia. Keywords :
size of board of commissioner, the proportion of independent board, the educational background of commissioner president, the
number of board meetings, corporate governance, environmental disclosure.
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