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

Jurnal Ilmiah Riset Akuntansi

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Title PENGARUH DEWAN KOMISARIS TERHADAP ENVIRONMENTAL DISCLOSURE PADA PERUSAHAAN MANUFAKTUR YANG LISTING DI BEI TAHUN 2015-2017
 
Creator Juhairiyah, Juhairiyah
Afifudin, Afifudin
Junaidi, Junaidi
 
Description 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
 
Publisher Jurnal Ilmiah Riset Akuntansi
 
Contributor —
 
Date 2018-08-21
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://riset.unisma.ac.id/index.php/jra/article/view/1415
 
Source Jurnal Ilmiah Riset Akuntansi; Vol 7, No 06 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
2302-7061
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jra/article/view/1415/1394
 
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