JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha
Vol 11, No 3 (2020)

Pengaruh Kinerja Lingkungan, Intesitas Modal dan Ukuran Perusahaan Terhadap Pengungkapan Informasi Lingkungan

Ardana, Ari Bawa (Unknown)
Werastuti, Desak Nyoman Sri (Unknown)



Article Info

Publish Date
31 Dec 2020

Abstract

This study aims to determine the Effect Of Environmental Performance, Capital Intensity, And Company Size On The Disclosure Of Environmental Information Of Manufacturing Companies listing on the Indonesia Stock Exchange in 2017-2019 and conducting empirical studies on the sustainability report of Manufacturing companies to determine the effectiveness of social and environmental disclosure based on the Global Reporting Initiative G4 through the three dependent variables. The design used in this study is quantitative research. The number of samples is 50 companies selected through purposive sampling techniques with a total of 150 samples from 3 years of observation. Data analysis methods used are multiple regression analysis and data presentation assisted with the Statistical Package for Social Science (SPSS) 23.0 programs for windows. The results showed that environmental performance, capital intensity and company size has a positive effect on disclosure of corporate environmental information

Copyrights © 2020






Journal Info

Abbrev

S1ak

Publisher

Subject

Humanities Social Sciences

Description

IMAT ( Jurnal Ilmiah Mahasiswa Akuntansi ) Undiksha provides a medium for disseminating novel articles related to economy and business among international academics, practitioners, regulators, and public. JIMAT accepts articles any research methodology that meet the standards established for ...