PENGARUH PROPORSI DEWAN KOMISARIS INDEPENDEN, JUMLAH RAPAT DEWAN KOMISARIS DAN JUMLAH RAPAT KOMITE AUDIT TERHADAP CORPORATE ENVIRONMENTAL DISCLOSURE (Studi Empiris Pada Perusahaan Pertambangan yang Terdaftar di BEI Tahun 2010-2013)

Abstract

This study aimed to demonstrate empirically the effect of proportion of independent commissioner, the number of commissarychamber meeting, the number of audit committee meeting to corporate environmental disclosure. Population of this study is mining company listed on the Indonesia Stock Exchange (IDX) from year 2010 until 2013.The sample is selected using purposive sampling method.The data used in this study is secondary, taken from annual reports.

The hypothesis testing is peformed by using multiple linear regression test. The result from thisresearch shows thatthe proportion of independent commissioner, the number of commissarychamber meeting, the number of audit committee meeting arenot significantly affect thecorporate environmental disclosure.

Keywords :      Proportion of independent commissioner, The number of commissarychamber meeting, The number of audit committee meeting, Corporate environmental disclosure