PENGARUH DEWAN KOMISARIS TERHADAP ENVIRONMENTAL DISCLOSURE PADA PERUSAHAAN MANUFAKTUR YANG LISTING DI BEI TAHUN 2015-2017

Abstract

BSTRACT
This study aims to determine the influence of the Board of Commissioners
on the Environmental Disclosure of Manufacturing Companies Listing on the
Stock Exchange in 2015-2017. The data used in this study is secondary data, the
population of this study were 150 manufacturing companies listing on the Stock
Exchange in 2015-2017 and the total sample of 39 companies through purposive
sampling method. The results of this study indicate that partially the size of the
board of commissioners, the proportion of independent board of commissioners
and the number of board of commissioners meetings have no effect on
environmental disclosure, while the educational background of the board of
directors affects environmental disclosure.
Keywords: Board of Commissioners Size, Proportion of Independent Board of
Commissioners, Board of Commissioners' Educational Background,
Number of Board of Commissioners Meetings and Environmental
Disclosure