PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP ENVIROMENTAL DISCLOSURE

Bunga Widia Paramitha, Abdul Rohman

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 .

Keywords


Environmental Disclosure, Corporate Characteristics, IER , composition of the board of commissioners

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Program Studi Akuntansi
Fakultas Ekonomika dan Bisnis
Universitas Diponegoro
Jl. Prof. Sudharto, SH – Tembalang, Semarang
Jawa Tengah 50275

ISSN : 2337-3806