E-Jurnal Akuntansi Universitas Udayana
Vol 20 No 3 (2017)

PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, TIPE INDUSTRI DAN KINERJA LINGKUNGAN TERHADAP ENVIRONMENTAL DISCLOSURE

Ida Ayu Putu Oki Yacintya Dewi (Fakultas Ekonomi dan Bisnis Universitas Udayana)
Gerianta Wirawan Yasa (Fakultas Ekonomi dan Bisnis Universitas Udayana)



Article Info

Publish Date
31 Aug 2017

Abstract

Environmental disclosure is the disclosure of information relating to the environment in the company's annual report. Environmental Related Research Disclosure is growing rapidly, but still resulted in findings that diverse. This study aims to identify and test the effect of firm size, profitability, industry type, and environmental performance of the environmental disclosure. The population in this study are public corporations non-financial listed on the Indonesia Stock Exchange (BEI) and registered as a participant PROPER years 2012-2015. The sampling method in this study using a nonprobability sampling methods with a purposive sampling technique. The unit of analysis is the company's annual report and list of participant PROPER years 2012-2015, totaling 208 observations. The data analysis method used is multiple linear regression analysis. The results show that firm size, industry type and positive effect on the environmental performance environmental disclosure. However, profitability has no effect on environmental disclosure.

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Journal Info

Abbrev

Akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi Universitas Udayana adalah jurnal ilmiah elektronik yang diterbitkan secara online setiap sebulan sekali. E-Jurnal ini bertujuan untuk meningkatkan kualitas keilmuan dan menyalurkan minat berbagi serta penyebarluasan pengetahuan bagi para akademisi, mahasiswa, praktisi, dan para ...