PENGARUH DEWAN KOMISARIS DAN LEVERAGE TERHADAP ENVIRONMENTAL DISCLOSURE
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This research aims to examine the factors that influence of the environmental disclosure. Measurement of environmental disclosure in a company of this research used the Global Reporting Initiative (GRI). The independent variable in this research is the size of the board of commissioners, proportion of independent board, the number of board meetings, and leverage. The population of this research is manufacturing companies that listed in Indonesia Stock Exchange (IDX) in 2013-2015. The selection of the sample of this research using purposive sampling method, that is the company who published the annual report. Based on purposive sampling method, the number of samples obtained are 159 sample firms. The analysis of this study uses multiple regression analysis using SPSS15.0. The results of this study indicate that the board commissioner size and the number of board meetings has positive influence on environmental disclosure. The proportion of independent board and leverage does not affect the environmental disclosure.