• Pendidikan dan pengajaran
  • Penelitian dan pengembangan
  • Pengabdian pada masyarakat

 Kategori
 Detail view full text

IMPACT OF CORPORATE GOVERNANCE ON CORPORATE ENVIRONMENTAL DISCLOSURE: INDONESIAN EVIDENCE

353864 bytes

Hendry Setyawan,, Puteri Kamilla

Abstrak

        

Abstract

This research aims to investigate the impact of corporate governance on corporate environmental disclosure. The proxies for corporate governance are the size, proportion, gender proportion, ethnic background, education level, and meeting frequency of Board of Director. We use GRI's checklist to get disclosure index. 

We conduct content analysis on annual reports and sustainability reports of Indonesia mining companies in the year 2011-2013.

Using multiple regression analysis, we couldn't find robust findings on the relationship between corporate governance variables and environmental disclosure except for size and meeting frequency.

Keywords: Board of Director, Corporate Governance, Corporate Environmental Disclosure

        Kata kunci:

Item Type: 
Subjects: 
Divisions: 
Deposited By: 
Deposited On: 
Last Modified: 
Proceeding's article
-
Fakultas Ekonomi > Jurusan Akuntansi
Hendry Setyawan,
20 Januari 2016, 07:04:30
00 0000, 00:00:00
Sultan Agung Islamic University | Scientific Publications Repository is developed by the Information System Bureau of Sultan Agung Islamic University
View My Stats