ANALISIS PENGARUH CORPORATE GOVERNANCE TERHADAP CORPORATE ENVIRONMENTAL DISCLOSURE (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di BEI Tahun 2009-2011)

Abstract

This research aimed to investigate the influence of Good Corporate Governance (GCG) elements on Environmental Disclosure on Indonesia’s mining companies. The Good Corporate Governance (GCG) elements that was applied in this research are proportion of independence board, institutional ownership, board size, and proportion of female director.Control variables used are ROA, market capital, sales. This study is undertaken using documentary method and using data from annual reports frommining companies listed in Indonesian Banking Directory 2009- 2011. A total of 60 mining companies used as a sample. The method of analysis of this research used multiple regression. The results of this research indicate that the variables that affect Environmental Disclosure of Indonesia’s mining companies are are proportion of independence board, institutional ownership, board size and ROA