Determinant Factors Effect Environmental Disclosure and Firm Value at Mining Companies listed Indonesia Stock Exchange

¹ Researcher/Lecturer of Economics Faculty, Unversitas Sriwijaya, Indonesia
² Researcher/Lecturer of STIE Multi Data Palembang, Indonesia

^* Corresponding author: lukluk_fuadah@unsri.ac.id.

Abstract

The study aim is to examine the effect from board size, board independende, audit committee, woman on board to firm value through environmental disclosure as a mediating variable. Agency theory and stakeholder theory use in this study. The sample in this study is all mining companies listing on the Indonesian Stock Exchange. Data is the 2013-2017 from the annual report. The result shows board size and board independence to environmental disclosure not significant. However, the audit committee, woman on board effect to environmental disclosure shows significant results. This is similar to the relationship between environmental disclosure and firm value shows a positive and significant result. The limitation in this study is just use sample from mining companies, and also only use annual report Future research can do this study use other type companies such as banking sector, manufacturing sector and use other report such as sustainability reporting.