PENGARUH PROPORSI DEWAN KOMISARIS INDEPENDEN, JUMLAH RAPAT DEWAN KOMISARIS INDEPENDEN, UKURAN KOMITE AUDIT, JUMLAH RAPAT KOMITE AUDIT TERHADAP CORPORATE ENVIRONMENTAL DISCLOSURE (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia pada Tahun 2015-2019)

DEWI, AZIZAH SHALEHAH YASINTA (2021) PENGARUH PROPORSI DEWAN KOMISARIS INDEPENDEN, JUMLAH RAPAT DEWAN KOMISARIS INDEPENDEN, UKURAN KOMITE AUDIT, JUMLAH RAPAT KOMITE AUDIT TERHADAP CORPORATE ENVIRONMENTAL DISCLOSURE (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia pada Tahun 2015-2019). Bachelor thesis, UNIVERSITAS MUHAMMADIYAH PURWOKERTO.

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Abstract

This study aims to find empirical evidence of the effect of the proportion of independent commissioners, number of independent board meetings, size of audit committee, number of audit committee meetings on corporate environmental disclosure. This study's sample was mining companies listed on the Indonesia Stock Exchange in 2015-2019 using the purposive sampling method and obtained 17 companies as samples with 85 observational data. The data analysis technique used is multiple linear regression analysis with the SPSS 21 test instrument. This study indicates that the proportion of the independent board of commissioners, the number of independent board meetings, and the audit committee's size does not affect corporate environmental disclosure. Meanwhile, the number of audit committee meetings has a positive effect on corporate environmental disclosure.

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