Open AccessPengaruh Corporate Governance, Etnis, Dan Latar Belakang Pendidikan Terhadap Environmental Disclosure: Studi Empiris Pada Perusahaan Listing di Bursa Efek Indonesia
Author(s) -
Djoko Suhardjanto,
Novita Dian Permatasari
Publication year - 2010
Publication title -
kinerja
Language(s) - English
Resource type - Journals
eISSN - 2549-1709
pISSN - 0853-6627
DOI - 10.24002/kinerja.v14i2.45
Subject(s) - listing (finance) , audit committee , accounting , corporate governance , descriptive statistics , variables , logistic regression , sample (material) , index (typography) , business , audit , statistics , mathematics , finance , chemistry , chromatography , world wide web , computer science
The purpose of this study is to examine relationship between corporate governance and its environmental disclosures. Corporate governance are identified as the proportion of independent commissioner, the ethnic of commissioner president, the educational background of commissioner president, the number of commissary board meeting, the proportion of independent audit committee, and the number of audit committee meeting. This study includes 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 fourthy nine percent (49%) disclosed environmental information with level of five point four percent (5.4%). This study employed a data testing technique: classical assumption, descriptive statistic, and hypothesis test using logistic regression, multiple regression, t-test, and ANOVA.Analysis of statistical results the proportional of independent commissioner, the ethnic of commissioner president and the firm size are as significant predictors to environmental disclosure.