PENGUNGKAPAN LINGKUNGAN PERUSAHAAN: DITINJAU DARI MANAJEMEN LABA DAN MEKANISME TATA KELOLA PERUSAHAAN YANG BAIK

The objective of this study is to analyze the influence earnings management and good corporate governance mechanisms towards environmental disclosure (CED). Good governace are measured by proportion independent board, number audit committee meetings size committee. Earnings modified discreationary accrual Jones model. population mining, plantation manufacturing companies listed in Indonesian Stock Exchange (IDX) 2015-2017 . sample was selected with a purposive sampling concept. company has 5 mining companies, 12 65 that meet criteria. Hypothesis testing carried out using panel data regression method, statistical test tool used, namely Eviews 10.The results indicate board have significant effect on level 0,05, 0,00 0,03 companies. Meanwhile, do not affect 0,92