Environmental Disclosure Practices Analysis on Companies Listed on the Indonesia Stock Exchange, Malaysia Exchange, and Thailand Stock Exchange

This study aims to determine differences in environmental disclosure practices Indonesia, Malaysia, and Thailand identify factors that are suspected influence disclosure, including the size of board commissioners, profitability, company size. The population this is large companies listed on Bursa Efek Indonesia (BEI), Malaysia (KLSE), (SET) which included largest stock market indexes each exchange 2018. sampling method uses purposive so research sample 125 units analysis. One-Way ANOVA analysis multiple regression using IBM SPSS 21 program. results indicate there no significant Thailand. average level 30.67% low category. showed commissioners had a positive effect while profitability did not affect disclosure.