| Issue |
E3S Web Conf.
Volume 202, 2020
The 5th International Conference on Energy, Environmental and Information System (ICENIS 2020)
|
|
|---|---|---|
| Article Number | 03016 | |
| Number of page(s) | 9 | |
| Section | Environmental Policy, Planning and Education | |
| DOI | https://doi.org/10.1051/e3sconf/202020203016 | |
| Published online | 10 November 2020 | |
Corporate Governance and Company Characteristics on the Quantity of Environmental Disclosure
1 Department of Accounting, Faculty of Economics, Negeri Semarang University
2 Department of Economics Development, Faulty of Economics, Negeri Semarang University
3 Department of Accounting, Faculty of Business and Economics, Islam Indonesia University, Yogyakarta
* Corresponding author: i.fajarini@mail.unnes.ac.id
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. This study 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.
© The Authors, published by EDP Sciences, 2020
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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