Ukuran Perusahaan, Jumlah Rapat Dewan Komisaris dan Environmental Disclosure di Indonesia

Abstract

This study is aimed to analyze the size of the company and the number of board of commissioners meeting on environmental disclosure at manufacturing companies listing on the Indonesia Stock Exchange in 2008-2014. The population of this research is all manufacturing companies in Indonesia in 2008-2014. The number of samples is 26 manufacture companies, which are selected using purposive sampling method, This study used data collecting from the Indonesian Stock Exchange (IDX) in 2008-2014 and also from each company website. By using multiple regression analysis as a research method, the result of this research has revealed that the company size and the number of board of commissioner meeting have a positive significant influence on environmental disclosure.