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Journal : Jemasi Jurnal Ekonomi Manajemen dan Akuntansi

PERAN KINERJA LINGKUNGAN DALAM MEMODERASI PENGARUH UKURAN PERUSAHAAN, LEVERAGE DAN PROFITABILITAS TERHADAP PENGUNGKAPAN LINGKUNGAN Abdurrahman; Wahyudin, Agus
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 16 No 2 (2020): Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/jemasi.v16i2.156

Abstract

This study aims to obtain empirical evidence of the effect of firm size, leverage and profitability on environmental disclosure with environmental performance as a moderator.The population of this research is 91 high-profile companies listed on the Indonesia Stock Exchange (BEI) from 2014 to 2016.The sampling technique is purposive sampling and 17 sample companies with a total of 45 units of analysis.The data analysis technique in this study is descriptive analysis and moderated regression analysis to test the hypothesis.The findings in this study indicate that company size, leverage and profitability have no significant effect on environmental disclosure.The moderating variable in the form of environmental performance can only moderate the effect of leverage on environmental disclosure
Co-Authors - FACHRURROZIE - Kardoyo -, Kardiyem -, Kustiani Abdulah Hafiz Achmad Slamet Aep Wawan Irwan Aep Wawan Irwan Agung Yulianto Agus Ariyanto Agus Hermanto Agusmiati, Dini Ahmad Faris Arifianata, Ahmad Faris Ahmad Nurkhin Ajeng Febriyani, Ajeng Ajeng Rizka Riadiani, Ajeng Rizka Aldila Krisnaresanti, Aldila Amin Pujiati Ani Rusilowati Anindya, Marsya Nabila Anisa Septiani Aenul Fajriah Anita, Nur Anna Kania Widiatami ANNE NURAINI Arina Fithrona Ariyanto, Dany Ariyanto, Dany Astrid Chandra Sari Atik Novitasari, Atik Aulia, Shabrina Caesharah Azizah, Farinka Nurrahmah Badingatus Solikhah Bajri, Reza Aed Galib Bestari Dwi Handayani Betty Natalie Fitriatin Buana, Rastra Buana, Rastra Cendrawati, Lena Chaq, Vida Chusnia D. C. Bachtiar D. C. Bachtiar, D. C. D. F. Sari D. F. Sari, D. F. Dani Rahman Hakim, Dani Rahman Dedi Ruswandi Dedi Widayat Dewi, kustiyanti Dhian Dharma Prayuda, Dhian Dharma Dian Tri Kusumawati, Ois Dian Tri Kusumawati, Ois Dikha Kumalasari Dina Tsabitah, Dina Dwi Cahyaningdyah Dwi Harini Dwi Hermanto Eka Susanti Elis Khaerunisa Elsa Puspasari, Elsa Endah, Siti Nur Endah, Siti Nur Endang Susilaningsih Etty Soesilowati Fadhilah Mahanani Saputri Fahmi Yusuf Fariztian, Anies Fariztian, Anies Fathur Rokhman Fauni, Arini Mayang Fauni, Arini Mayang Fauzan, Slamet Fiky Yulianto Wicaksono Fiky Yulianto Wicaksono Fiky Yulianto Wicaksono Fithrona, Arina Fityan, Yoni Rofiqotul Hanik Ristiana Hardianto, Rio Noverdhi Hardiyanti, Dwi Hardiyanti, Dwi Harini, Dwi Haryadi - Haryono Haryono Hasan Mukhibad Heri yanto Hidayah, Ari Fatihatul I Ketut Sudiana Ibrotul Lailatur Rohmah, Ibrotul Lailatur Imroatus Sholikhah, Imroatus Indah Anisykurlillah Irawan, Dony Irawan, Dony Isnarto, Isnarto Isti Hidayah Jati, Kuat Waluyo Joko Widodo Kaefahmi, Amhal Ketut Sudarma Khairani, Desy Khoiruman Soleh, Khoiruman Khosidah, Nasihotul Kiswanto - Kiswanto Kiswanto Kiswanto, Kiswanto Kustiani - Laksono Trisnantoro Larasati, Hanum Lasmana, Syaiful Andy Lina Maulida Linda Wahyu Setianingrum, Linda Wahyu Listiyowati listiyowati, Listiyowati M. Fauzi Malihatus Sholihah Maolana, Irfan Margareta, Rinda Sindhi Marini Marini Masrukan Masrukan Masrukhan Masrukhan Masrukhi Masrukhi Mega Hemamalini Fournia Gangga Muhamad Aristiyo, Muhamad Muhamad kadapi, Muhamad Muhammad Feriady, Muhammad Muhammad Irfan Janitra, Muhammad Irfan Muhammad Khafid Muhammad Lukman Hanifa, Muhammad Lukman Muhsin Muhsin mungin eddy wibowo, mungin eddy Nastiti Rahayuni Ni’mah, Siti Khoirun Niswah Baroroh Nuhaaya, Ailin Nur Khabibah, Nur Oktyama, Gandhis Arine Partono Thomas Patmara, Reza Puji Novita Sari Pujiati, Endang Pujiati, Endang Purwadi Suhandini purwadi suhandini Purwantoro, Ihsan Putra, Ngurah Made Darma R. D. Rahmawati R. D. Rahmawati, R. D. Rahmat Syarifulloh, Rahmat Rediana Setiyani, Rediana Renaningtyas, Dwi Lestari Riswanda Imawan, Riswanda Rizka Fitriani Ruminta Ruminta Rusdarti - Rusli, Tiffany Shahnaz S Martono S. A. Nursaripah S. A. Nursaripah, S. A. S.Martono S.Martono, S.Martono Salfira Amalia Listyaningrum, Salfira Amalia Salsabila, Khansa’ Samsudi Samsudi Santi Rosniawaty siti hardian Siti Ismuzaroh Subagyo Subagyo Sucihatiningsih Dian Wisika Prajanti Sudjarwo, Ragil Sudjarwo, Ragil Sukestiyarno Sukestiyarno SUMADI SUMADI Supriyadi Supriyadi Suryaningsih, Devi Tati Nurmala Tati Nurmala Tia Pipit Naovila, Tia Pipit Tri Handayani, Elfa Dikah Tri Suminar Trisni Suryarini Tusyanah Tusyanah Ulum, Muhammad Saiful Usi Meilani Wahyu Lestari Widiyanto Widiyanto Widiyanto Widiyanto Widiyanto Widiyanto Widodo Widodo Widodo Widodo Wiyanto - Yoga Yuniadi Yuana Khoirunisa Yulianto, Agung Yuwariah, Yuyun Yuwariah Yuyun Yuwariah Zaenab Zaenab