THE EFFECT OF CORPORATE GOVERNANCE MECHANISM AND FIRMS CHARACTERISTICS TOWARDS THE LEVEL OF ENVIRONMENTAL DICLOSURE IN INDONESIA AND MALAYSIA

dc.contributor.author	RIKHANA, RIKHANA
dc.contributor.author	RAHMAWATI, EVI
dc.date.accessioned	2016-09-30T04:17:08Z
dc.date.available	2016-09-30T04:17:08Z
dc.date.issued	2016
dc.identifier.uri	http://repository.umy.ac.id/handle/123456789/3922
dc.description.abstract	This study examines the effect of corporate governance mechanisms and firm characteristics towards the level of environmental disclosure on manufacturing firms listed on Indonesian Stock Exchange and the Malaysian Stock Exchange in year 2014. The study focus on the proportion of independent board, the number of board meetings, firm size, firm leverage, and profitability. The research sample consist of 68 manufacturing companies in Indonesia and 74 manufacturing companies in Malaysia. The results of this study shows significant association between firm size and environmental disclosure in Indonesia. Meanwhile in Malaysia, the proportion of independent board, the number of board meetings have positive significant effect to environmental disclosure and firm leverage has negative association with the environmental disclosure in Malaysia.	en_US
dc.description.sponsorship	AKUNTANSI UMY	en_US
dc.subject	Corporate Governance Mechanism	en_US
dc.subject	Environmental Diclsoure	en_US
dc.subject	Independent Board Member	en_US
dc.subject	Number of Board Meetings	en_US
dc.subject	Firm Characteistics	en_US
dc.title	THE EFFECT OF CORPORATE GOVERNANCE MECHANISM AND FIRMS CHARACTERISTICS TOWARDS THE LEVEL OF ENVIRONMENTAL DICLOSURE IN INDONESIA AND MALAYSIA	en_US

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