The Effect Of Good Corporate Governance, Leverage, And Company Size On Environmental Disclosure At Sharia Commercial Banks In Indonesia During The 2020–2024 Period

Abstrak

This study aims to analyze the effect of Good Corporate Governance, leverage, and company size on Environmental Disclosure at Sharia commercial banks in Indonesia for the period 2020-2024. This study uses quantitative methods with secondary data obtained from the annual reports of Islamic commercial banks. Sampling technique using purposive sampling with a sample of 9 Islamic commercial banks for five years of observation. The data analysis method used is panel data regression with the help of EViews 13 and the selected model is Fixed Effect Model. The results showed that Good Corporate Governance has a positive but not significant effect on Environmental Disclosure. Leverage also has a positive but insignificant effect on Environmental Disclosure. Meanwhile, company size has a positive and significant effect on Environmental Disclosure. Simultaneously, Good Corporate Governance, leverage, and company size have a significant effect on Environmental Disclosure. The results of this study indicate that the size of the company is a major factor in improving environmental disclosure in Islamic commercial banks in Indonesia