THE EFFECT OF BOARD OF COMMISSIONERS CHARACTERISTICS TOWARD ENVIRONMENTAL DISCLOSURE ON MANUFACTURING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE 2016-2018

The purpose of this research is to determine whether the board commissioners characteristics positively affects the environmental disclosure in Indonesia or not. The population in this research is manufacturing companies listed in Indonesia Stock Exchange for the period 2016-2018. The method of data collection in this study is documentation of data collection techniques collected from manufacturing companies’ annual report in year 2016-2018. There are 3 (three) variables in this research; Environmental Disclosure as dependent variable, Board of Commissioners Characteristics (Board Size, Board Independent and Board Meeting) as independent variable also Company Size and Profitability as the control variable. This research used GRI Standard as an indicator to measure the environmental disclosure. Multiple regression analysis is used to analyze the data. The results shows that the board size have no positive impact towards the environmental disclosure. The board independent have positive impact towards the environmental disclosure. The board meeting also have positive impact towards the environmental disclosure. For further research expected to add more independent variables, lengthen the research period and to not only use manufacturing companies as a sample but can use other sector such as property and real estate, mining or agriculture. Therefore, the more samples used and the result will be more developed. This research can be used as additional information to analyze about the company, because they have to alert, be careful and have fundamental analysis in order to decide which company should invest to and can be used by government as consideration to make policy about environmental and also used as benchmark on how far the environmental disclosure that have been done by the company