PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP ENVIROMENTAL DISCLOSURE
Abstract: This study analyze
the enviromental disclosure in Indonesia with an annual report reviewing every
company that has been listed on BEI . This study examines the influence of the
characteristics of the firm as measured by the variable firm size ,
profitability , leverage and firm size . As for enviromental variables were
measured using a weighted disclosure index scores Environmental Reporting ( IER
) . In this study use the control variable composition of the board of
commissioners . The sample population by using purposive sampling method with multiple
criteria . So there are 101 manufacturing companies that made the object of
research . The results showed that there are two variables that are significant
to the disclosure enviromental firm size and leverage , while profitability and
firm age variables did not significantly influence the enviromental disclosure
.
Keywords: Environmental
Disclosure, Corporate Characteristics, IER , composition of the board of
commissioners
Penulis: Bunga Widia
Paramitha, Abdul Rohman
Kode Jurnal: jpakuntansidd141141
