PENGARUH KEPEMILIKAN INSTITUSIONAL DAN KINERJA LINGKUNGAN TERHADAP BIODIVERSITY DISCLOSURE
DOI:
https://doi.org/10.47701/bismak.v6i02.7138Keywords:
Biodiversity Disclosure, Kepemilikan Institusional, Kinerja LingkunganAbstract
Krisis keanekaragaman hayati telah menjadi risiko global yang menuntut tanggung jawab dan transparansi dari sektor korporasi. Aktivitas eksploitasi ekosistem oleh perusahaan dapat mengancam keseimbangan lingkungan sekaligus kelangsungan operasi bisnis itu sendiri. Penelitian ini bertujuan untuk menganalisis secara empiris pengaruh kepemilikan institusional dan kinerja lingkungan terhadap biodiversity disclosure (pengungkapan keanekaragaman hayati). Penelitian ini dilandasi oleh Teori Stakeholder dan Teori Legitimasi. Populasi penelitian mencakup perusahaan sektor pertambangan dan agrikultur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021-2025. Sampel dipilih dengan teknik purposive sampling, menghasilkan 111 unit observasi. Data dianalisis menggunakan metode regresi linier berganda. Hasil penelitian menunjukkan bahwa kepemilikan institusional dan kinerja lingkungan secara parsial maupun simultan memiliki pengaruh yang positif dan signifikan terhadap biodiversity disclosure. Kehadiran pengawasan investor institusional dan capaian kinerja lingkungan yang baik terbukti memegang peranan krusial dalam mendesak perusahaan untuk lebih transparan mengungkapkan informasi terkait pelestarian keanekaragaman hayati.
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