Citation:

Irman Firmansyah. "Board of Director and Environmental Disclosure: Study of Energy Companies" International Research Journal of Economics and Management Studies, Vol. 2, No. 3, pp. 315-323, 2023.

Abstract:

This study aims to examine the effect of the characteristics of the board of directors, which consist of meeting attendance rates, the composition of the female board of directors, the education level of directors, and directors who have family relations on environmental disclosure. In addition, this research also involves other control variables, namely leverage, liquidity, profitability, and company size. The data used is secondary data taken from the energy company’s annual report spanning the period 2018 to 2021. The analysis used is multiple regression analysis with the tools used, namely SPSS software. The results found that all the proposed independent variables did not significantly affect environmental disclosure; only company size was used as a control that could have a positive and significant effect. This finding explains that large companies have a big responsibility for environmental impacts, so their disclosures are wider than small companies.

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Keywords:

Environmental Disclosure, Energy Companies, Characteristics of the Board Of Directors.