PENGARUH UKURAN PERUSAHAAN, TIPE INDUSTRI, PROFITABILITAS, LEVERAGE, DAN KINERJA LINKGUNGAN TERHADAP ENVIRONMENTAL DISCLOSURE (Studi Empiris Pada Perusahaan yang Terdaftar di BEI dan Menjadi Peserta PROPER Tahun 2011-2013)
Abstract: The objective of
this research is to analyze the influence of firm size, industry type,
profitability, leverage, and enviromental performance on the level of
Environmental Disclosure. Measurement of
Environmental Disclosure utilizes scorecard based on Global Reporting
Initiative (GRI). There are 45 items to detect
Environmental Disclosure. This research refers to research conducted by
Van De Burgwal and Vieira (2014) with some modification. Population of this
research were non financial companies that listed in Indonesian Stock Exchange
(IDX) during 2011-2013. Data were collected by using purposive sampling method
with criteria company participanting in PROPER. A total data of 105
observations were analyzed. Multiple linear regression analysis was used as a
main analysis tool. The results of this research show that firm size, industry
type, and environmental performance significantly influence the level of
Environmental Disclosure. Whereas, profitability and leverage have no
significant effects on the level of Environmental Disclosure.
Keywords: Environmental
Disclosure, firm size, profitability, leverage, and environmental performance
Penulis: Dicko Eka Bimantara
Nugraha, Agung Juliarto
Kode Jurnal: jpakuntansidd150784
