Pengaruh Ukuran Dewan Komisaris Independen, Jumlah Dewan Direksi, Ukuran Perusahaan, dan Profitabilitas Terhadap Pengungkapan Green Banking

The purpose of this research was to determine know the effect size of Independent Board of Commissioners, Board of Directors, Firm Size, and Profitability on Green Banking Disclosure on The Financial Sector Companies Banking Subsector listed on Stock Exchange for the Period 2017-2021. This research used non-participant observation method by analazying and testing the financial report and yearly report published on Stock Exchange Indonesian site which is www.idx.co.id. 27 company were used as a sample by using purposive sampling method. The data analysis technique that were used, Descriptive Statistic, Classical Assumption Testing, Hipothesis Testing. The results of this research shows that independent board of commissioners and number of board of directors have a positively affecting the green banking disclosure. Firm size and profitability did not affect the green banking disclosure. Fourth of the independent variables simultaneously were affecting the green banking disclosure on The Financial Sector Companies Banking Subsector listed on Stock Exchange for the Period 2017-2021.