Pengaruh Pengungkapan Akuntansi Lingkungan, Ownership Dispersion, dan GCG (Good Corporate Governance) Terhadap Kinerja Lingkungan Pada Perusahaan Energi Sub Sektor Minyak, Gas, dan Batu Bara yang Terdaftar di BEI Tahun 2021-2023. (The Effect of Environmental Accounting Disclosure, Ownership Dispersion, and GCG (Good Corporate Governance) on Environmental Performance in Energy Companies in the Oil, Gas and Coal Sub-Sector Listed on the IDX in 2021-2023).

Tania, Tessa Eka (2025) Pengaruh Pengungkapan Akuntansi Lingkungan, Ownership Dispersion, dan GCG (Good Corporate Governance) Terhadap Kinerja Lingkungan Pada Perusahaan Energi Sub Sektor Minyak, Gas, dan Batu Bara yang Terdaftar di BEI Tahun 2021-2023. (The Effect of Environmental Accounting Disclosure, Ownership Dispersion, and GCG (Good Corporate Governance) on Environmental Performance in Energy Companies in the Oil, Gas and Coal Sub-Sector Listed on the IDX in 2021-2023). Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

This study aims to analyze the effect of environmental accounting disclosure, ownership dispersion, and the implementation of Good Corporate Governance (GCG) on environmental performance in energy companies in the oil, gas and coal sub-sectors listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. Environmental performance is measured based on sustainability reports by looking at the level of PROPER awards and GRI standards disclosed by the company. The research method uses a quantitative approach with testing using analysis with the SmartPLS 4 application with the Outer Model and Inner Model Test. Data is taken from annual reports and sustainability reports of companies on the Indonesia Stock Exchange. The results showed that environmental accounting disclosure has a significant positive effect on environmental performance, reflecting transparency that encourages more responsible business practices. Ownership dispersion contributes significantly by encouraging better managerial oversight through diversification of shareholder interests. In addition, GCG implementation has no effect on environmental performance.

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