Risna Dwi Kartika and Isnalita, NIDN. 0022086605 (2018) Influence of Board Commissioners Size, Managerial Ownership, and Profitability Toward Environmental Disclosure on Website. In: The 2nd International Conference on Finance, Management and Business ICFMB 2018), 1 August 2018, Universitas Diponegoro, Semarang, Indonesia.

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Abstract

The purpose of this research is to examine the influence of the size of a board of commissioners, managerial ownership and profitability towards environmental disclosure on the website. Companies generally disclose CSR activities in annual reports or ongoing reports; this study will empirically test the investors’ response to the CSR information disclosed on the website. This study utilizes data from 101 manufacturing companies listed on the Indonesia Stock Exchange for the year 2015. Board of commissioners size is measured by the number of board of commissioners in the company; managerial ownership is measured by the percentage of management share of ownership, profitability is measured by ROA, and environmental disclosure is measured by Environmental Disclosure Index. The results of this study show that board of commissioners size and profitability significantly influenced environmental disclosure on the website while managerial ownership has no influence on environmental disclosure on the website. The results of this study can be used by management as a reference when making decicions about company environmental disclosure on website.

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