Conference on Management, Business, Innovation, Education and Social Sciences (CoMBInES)
Vol 1 No 1 (2021): Conference on Management, Business, Innovation, Education and Social Sciences (Co

Analisis Faktor-Faktor yang Mempengaruhi Pengungkapan Lingkungan pada Perusahaan yang Terdaftar di Bursa Efek Indonesia

Iskandar Itan (Universitas Internasional Batam)
Jessy Jessy (Universitas Internasional Batam)

Article Info

Publish Date
05 Apr 2021

Abstract

The environment is something that needs to be considered by companies in carrying out their business activities. This study aims to analyze the factors that affect environmental disclosure in Indonesia in terms of sustainability reports published by companies. The study used 43 companies listed on the Indonesia Stock Exchange as the object of research for the period 2015-2019. The results of this study explain that listing age and independent audit have a significant positive effect on environmental disclosure, profitability and leverage do not have a significant effect on environmental disclosure, while company size has a significant negative effect on environmental disclosure.

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Journal Info
Conference on Management, Business, Innovation, Education and Social Sciences (CoMBInES)
Website

Abbrev

combines

Publisher

Universitas Internasional Batam

Subject

Aerospace Engineering Arts Social Sciences Other

Description

Conference on Management, Business, Innovation, Education and Social Sciences (CoMBInES) Conducting a research is one of the implementations of Three Pillars of Higher Education that has a crucial role for the development of science, technology, and arts as well as for the improvement of the welfare ...