PENGARUH CORPORATE GOVERNANCE, ETNIS, DAN LATAR BELAKANG PENDIDIKAN TERHADAP ENVIRONMENTAL DISCLOSURE: STUDI EMPIRIS PADA PERUSAHAAN LISTING DI BURSA EFEK INDONESIA

The purpose of this study is to examine relationship between corporate governance and its environmental disclosures. Corporate governance aspect uses the proportion of independent commissioner, the commissioner president`s ethnic background, the commissioner president`s educational background, the number of commissary chamber meeting, the proportion of independent audit committee, and the number of audit committee meeting as the independent variable. This study also investigates industry type and firm size as control variable. Companies’ environmental disclosures are measured by using the Indonesian Environmental Reporting index that developed by Suhardjanto, Tower and Brown (2007). Under proportional random sampling method, 90 Indonesian listed companies’ annual reports are selected. From the sample, there is fourty eight percent (48%) disclosed environmental information. This study employed a hypothesis test using logistic regression, multiple regression, t-test, and ANOVA. Analysis of statistical results the proportional of independent commissioner, the commissioner president`s ethnic background are as significant predictors to environmental disclosure. The firm size as control variable also effects to environmental disclosure. Keywords: Corporate governance, independent commissioners, independent audit committee, environmental disclosure