The Effect of Stakeholder Power, Board Gender Diversity and Human Capital on Environmental Disclosure with Board Independent as Moderation Variable

Abstract

This study aims to determine the influence of Stakeholder Power, Board Gender Diversity and Human Capital on Environmental Disclosure and Board Independence as a moderating variable. This research is a causal research with a quantitative descriptive approach with the object of research in manufacturing companies listed on the Indonesia Stock Exchange (IDX). Research data is secondary data obtained from looking at the financial statements of companies included in manufacturing companies listed on the Stock Exchange. The variables of this study consisted of independent variables consisting of three variables, namely Stakeholder Power, Board Gender Diversity and Human Capital and Board Independence. And one dependent variable is Environmental Disclosure.

Keywords: Stakeholder Power, Board Gender Diversity, Human Capital, Board Independence and Environmental Disclosure

DOI: 10.7176/RJFA/11-12-04

Publication date:June 30th 2020