PENGARUH KARAKTERISTIK PERUSAHAAN, CORPORATE GOVERNANCE, DAN KARAKTERISTIK DEWAN TERHADAP ENVIRONMENTAL DISCLOSURE

Anindita Choirunisa, 2019: The Effect of Firm Characteristic, Corporate Governance, and Board Characteristic on Environmental Disclosure. Universitas Negeri Jakarta This study aims to examine the influence of firm size, profitability, board of director size, board of commissioner size, proportion of independent commissioner, gender diversity of board director, and nationality diversity of board commissioner on environmental disclosure. This study uses secondary data with the population of agriculture, mining, and manufature companies listed on Indonesia Stock Exchange period 2015-2017. Through the purposive sampling technique selected 111 samples for three years processed with regression analysis of panel data using Eviews 10. From the analysis perfomed in this research, it can concluded that board of commissioner size has positive significant effect on environmental disclosure, board of director size has negative significant effect on environmental disclosure, and firm size, profitability, proportion of independent commissioner, gender diversity of board director, and nationality diversity of board commissioner has no significant effect on environmental disclosure. Independent variables in this research are able to explain 13,43% to environmental disclosure as dependent variable. Keywords: Firm Size, Profitability, Board Of Director Size, Board Of Commissioner Size, Proportion Of Independent Commissioner, Gender Of Board Director, Nationality Of Board Commissioner, and Environmental Disclosure