Corporate Governance dan Environmental Disclosure

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