Tujuan dari penelitian ini adalah untuk mengetahui pengaruh dewan komisaris, ukuran perusahaan, leverage, profitabilitas dan kinerja lingkungan terhadap environmental disclousure. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di bursa efek Indonesia (BEI) tahun 2012- 2014. Teknik pengambilan sampel dengan purposive sampling. Terdapat 33 perusahaan yang sesuai dengan persyaratan. Unit analisisnya adalah annual report perusahaan-perusahaan tahun 2012-2014, yang berjumlah 99 annual report. Metode analisis data penelitian ini adalah regresi berganda. Hasil pengujian menunjukkan bahwa leverage dan kinerja lingkungan berpengaruh signifikan terhadap environmental disclousure. Namun, dewan komisaris, ukuran perusahaan dan profitabilitas tidak berpengaruh terhadap environmental disclousure. Kata Kunci: Dewan Komisaris, Ukuran Perusahaan, Leverage, Profitabilitas, Environmental Disclousure.

The Aims of this study was to ascertain the influence of board of commissioners, size, leverage, profitability and economic performance on environmental disclousure. The population of this study manufacture companies listed in Indonesia stock exchange from 2012 until 2014. Purposive sampling was used for collecting samples. There were 33 companies that meet requirements. The unit analysis is companies annual report from the year of 2012 until 2014 that reach number of 99. This study used multiple regression analysis as the method to analyze the data. The result show that leverage and economic performance influence environmental disclousure. However, board of commissioners, size and profitability does not influence environmental disclousure. Keywords: board of commissioners, size, leverage, profitability, economic performance, environmental disclousure

Baca Jurnal Baca Jurnal Baca Jurnal Baca Jurnal Baca Jurnal Baca Jurnal Baca Jurnal Baca Jurnal Baca Jurnal Baca Jurnal Baca Jurnal Baca Jurnal Baca Jurnal Baca Jurnal Baca Jurnal Baca Jurnal Baca Jurnal