JANUARTI, Indira (2017) Firm Characteristics, Audit Committee, and Environmental Performance: Insights from Indonesian Companies. International Journal of Energy Economics and Policy, 7 (6). pp. 19-26. ISSN 2146-4553

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Abstract

This study aims to investigate the effectof firm lzeC, ) profile of inda try(Pl),independentcornnitteeaudit eud audit committee meeting (A· M) on environmental performance (EP} The sample consisted of 136 companies lis1ed on the Indonesia Stock xchanges and recei ing PROP R ,n ard issued b the Ministry o Environment Republic of Indonesia in the ear2009-20 IS. The data were then anal zed using the ordieal logit regression. The findings indicated that Pl, independent committee audit, and ACMs positive! affected EP. MeM\ hile, FS did not determine EP. The findings
imply 1hat companies which ant to create EP should consider their profiles of indast and audit committee characteristics (independence and
frequency of meeting ).

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