Corporate Governance and Company Characteristics on the Quantity of Environmental Disclosure

Indah Fajarini Sri Wahyuningrum, FE Akuntansi and Shanty Oktavilia, - and Andryan Setyadharma, - and Dhini Suryandari, - and Pracita Netta, - and Arief Rahman, - (2021) Corporate Governance and Company Characteristics on the Quantity of Environmental Disclosure. In: ICENIS 2020.

	PDF - Published Version Download (300kB)
	PDF - Published Version Download (1MB)

Abstract

This study aims to examine the effect of Corporate Governance and Company Characteristics on the quantity of Environmental Disclosure. The population of this study is mining companies listed on the Indonesia Stock Exchange (BEI) for the period 2016-2018. Research samples of 32 companies with 96 units of analysis were taken based on purposive sampling. Thisstudy used multiple linear regression analysis technique with the IBM SPSS 21 program. The results of the regression analysis show that the proportion of independent commissioners, educational background of president commissioner, firm age, and firm size have effect on the quantity of environmental disclosure. Meanwhile, board size is proven not to have a significant effect on the quantity of environmental disclosure.

Item Type:	Conference or Workshop Item (Paper)
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Fakultas:	Fakultas Ekonomi > Akuntansi, S1
Depositing User:	mahargjo hapsoro adi
Date Deposited:	28 Nov 2022 01:02
Last Modified:	28 Nov 2022 01:02
URI:	http://lib.unnes.ac.id/id/eprint/53519

Actions (login required)

View Item