PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN UMUR PERUSAHAAN PADA PENGUNGKAPAN INFORMASI LINGKUNGAN
ABSTRACT: Amount of
environmental damage problem that occurred in Indonesia, making a lot of
environmental aspect become a hot discussion among the public. To show the
company’s attetion and awareness about environmental then the company makes
environmental activities disclosure that contained in yearly repots that they
publish. This research purposed to find out the effect of the company’s size,
profitability, and the company’s age on the environmental disclosure. The
population in this research are all companies that was registered on the
Indonesia Stock Exchange in 2012-2014 and was registered in the PROPER.
Sampling method used was purposive sampling. Amount of sampling used was 29
companies. Data collection method used non participant observation and
documentation. Analytical techniques used was multiple linier regression. Based
on analystical result was found that the company’s size and the company’s age
has positive effect on the environmental disclosure. While profitability has no
effect on the environmental disclosure.
Penulis: Ni Ketut Ciriyani, I
Made Pande Dwiana Putra
Kode Jurnal: jpakuntansidd160091
