Kembali | Vol 7, No 2 (2018)
Article
Atri Dyah Utami dan Agung Nur Probohudono
Abstract
Environment is an integral part of company's performace and become an important issue in global competition era. The variety of environmental damage that caused by the company's activities increases stakeholder pressure on the transparency of environmental information. This study aims to examine the influence of corporate governance on the environmental disclosure and the level of environmental disclosure of SOEs in Indonesia. The hypothesis was tested using multiple linear regression model. The results revealed that the level of environmental disclosure on SOEs amounted to 14.33%. The results of hypothesis testing show that the environmental disclosure is influenced by corporate governance in terms of board size, government ownership, managerial ownership, and firm size.
Keywords
corporate governance, environmental disclosure
