Corporate Governance and Company Characteristics on the Quantity of Environmental Disclosure

Abstract

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.