Board composition is one particular issue regarding corporate governance. This study aims to find empirical evidence regarding the effect of board diversity proxied by gender diversity, nationality diversity, educational background, and the proportion of outside directors on firm value. This research was conducted in basic industrial and chemical manufacturing companies listed on the Indonesia Stock Exchange with an observation period of 3 years, those of from 2015-2017. The method of determining the sample uses a purposive sampling. The sample of this study amounted to 39 companies with a total of 117 samples. Based on the results of the analysis, it can be concluded that gender diversity and the proportion of outside directors have no effect on firm value while there is a positive effect between nationality diversity and educational background on firm value. Keywords: Board diversity, corporate governance, and firm value.

This study aims to investigating the implementation of environmental cost accounting during the COVID-19 pandemic in relation to medical waste management at Wangaya General Hospital, Denpasar Indonesia using qualitative approach through case studies. Data were collected through field-observation, documentation and interviews with 4 key informants. The results show that the Wangaya Hospital had implemented environmental cost accounting, but had not made an explicit disclosure of environmental costs. There is no environmental cost report, and the operational statement is only reported in the goods and services expense account. But in other hand, Wangaya General Hospital already integrated among the economic, social, and environmental sustainability. The research results also show that Wangaya General Hospital still able to manage their business in the midst of the COVID-19 pandemic.