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  • 标题:Corporate Governance and Company Characteristics on the Quantity of Environmental Disclosure
  • 本地全文:下载
  • 作者:Indah Fajarini Sri Wahyuningrum ; Shanty Oktavilia ; Andryan Setyadharma
  • 期刊名称:E3S Web of Conferences
  • 印刷版ISSN:2267-1242
  • 电子版ISSN:2267-1242
  • 出版年度:2020
  • 卷号:202
  • 页码:3016-3024
  • DOI:10.1051/e3sconf/202020203016
  • 出版社:EDP Sciences
  • 摘要: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.
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