The Accounting Journal of Binaniaga
Vol 1, No 02 (2016): December 2016

THE AFFECT OF THE SIZE OF COMMISSIONERS BOARD AND THE SIZE OF THE COMPANY REGARDING THE ENVIRONMENTAL DISCLOSURE

Desy Anggrarini (The Affect of The Size of Commissioners Board and The Size of The Company Regarding The Environmental Disclosure)
Eindye Taufiq (The Affect of The Size of Commissioners Board and The Size of The Company Regarding The Environmental Disclosure)



Article Info

Publish Date
31 Dec 2016

Abstract

This research aims to examine and to prove empirically the size of Commissioners Board and the size of the Company regarding the Environmental Disclosure. It has been identifying the manufacturing companies registered in the Indonesia Stock Exchange Market as the samples. Sampling technique has applied purposive sampling method. Sampling is 92 from 149 manufacturing companies registered in the Indonesia Stock Exchange Market in 2014. This research has applied secondary data obtained from website www.idx.co.id. Hypothesis analysis of this research has applied the analysis of Multiple Linier Regression using SPSS 21 with a significant level of 5%. The result of this research has indicated that the size of a commissioners board has not affected the environmental disclosure, but the size of a company has unsignificantly affected the environmental disclosure.Keywords :  The size of a commissioners board, the size of a company, and the environmental disclosure. 

Copyrights © 2016






Journal Info

Abbrev

Accounting

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

The Accounting Journal of Binaniaga (Acc. J. Binaniaga) is an international peer-reviewed and open access journal that focuses on the fields of management fields such as Office Management, Production Management, Marketing Management, Financial Management, Personnel Management, Strategy Management ...