e_Jurnal Ilmiah Riset Akuntansi
Vol 7, No 06 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018

PENGARUH DEWAN KOMISARIS TERHADAP ENVIRONMENTAL DISCLOSURE PADA PERUSAHAAN MANUFAKTUR YANG LISTING DI BEI TAHUN 2015-2017

Juhairiyah Juhairiyah (Unknown)
Afifudin Afifudin (Unknown)
Junaidi Junaidi (Unknown)

Article Info

Publish Date
21 Aug 2018

Abstract

BSTRACTThis study aims to determine the influence of the Board of Commissionerson the Environmental Disclosure of Manufacturing Companies Listing on theStock Exchange in 2015-2017. The data used in this study is secondary data, thepopulation of this study were 150 manufacturing companies listing on the StockExchange in 2015-2017 and the total sample of 39 companies through purposivesampling method. The results of this study indicate that partially the size of theboard of commissioners, the proportion of independent board of commissionersand the number of board of commissioners meetings have no effect onenvironmental disclosure, while the educational background of the board ofdirectors affects environmental disclosure.Keywords: Board of Commissioners Size, Proportion of Independent Board ofCommissioners, Board of Commissioners' Educational Background,Number of Board of Commissioners Meetings and EnvironmentalDisclosure

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Journal Info
e_Jurnal Ilmiah Riset Akuntansi
Website

Abbrev

jra

Publisher

Universitas Islam Malang

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmiah Riset Akuntansi diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi Universitas Islam Malang setiap Februari dan Agustus dengan tujuan sebagai media pertukaran informasi dan karya ilmiah mahasiswa, staf pengajar, alumni, dan masyarakat akademik yang tertarik pada penelitian ...