Abstract:
The purpose of this study is to examine the effect of corporate
governance on environmental disclosure on manufacturing companies listed on
the Indonesia Stock Exchange. This study also examines firm size as a control
variable. The company's environmental disclosure was measured using the
Indonesian Environmental Reporting Index developed by Suhardjanto (2008).
The population of this study is a manufacturing company listed on the
Indonesia Stock Exchange (IDX) in 2010 to 2013. The sample in this study are
16 manufacturing companies, selected by purposive sampling method.
The data used in this research is annual report from 2010 to 2013 by
using data analysis in the form of multiple regression as research method and
the result of this research indicates that the proportion of independent
commissioner member significantly influence the environmental disclosure and
audit committee size has no significant effect on the disclosure environment.
Meanwhile, company size has significant effect on environmental disclosure.
Keywords: Proportion of Independent Board of Commissioners, Size of Audit
Committee, Company Size, Environmental Disclosure
