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Bunga Widia Paramitha
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Economics, Econometrics & Finance

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PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP ENVIROMENTAL DISCLOSURE Bunga Widia Paramitha; Abdul Rohman
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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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 .
Co-Authors SATRIYAS ILYAS