Niswah Baroroh, Universitas Negeri Semarang and Muhammad Khafid,, Universitas Negeri Semarang and Siti Rahayu, Universitas Negeri Semarang THE INFLUENCE OF STAKEHOLDERS' PRESSURE AND MEDIA COVERAGE ON ENVIRONMENTAL DISCLOSURE OF INDONESIAN MANUFACTURING COMPANIES. THE INFLUENCE OF STAKEHOLDERS' PRESSURE AND MEDIA COVERAGE ON ENVIRONMENTAL DISCLOSURE OF INDONESIAN MANUFACTURING COMPANIES.

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Abstract

This research intends to examine the role of stakeholder pressure and media coverage on the environmental disclosure. The object of this research is 189 manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. The sample is selected using the purposive sampling technique, which results in 49 units of analysis. Documentation is used as a data collection technique. The data analysis technique is carried out through descriptive statistical and multiple linear regression analyses. The research findings show that the employees and consumer-oriented industries have a significant positive effect on the disclosure of the environemnetal disclosure. Meanwhile, investor-oriented industries influence the environmental disclosure in a negative direction. The originality of this research is that the use of media coverage and the company's orientation to its stakeholders simultaneously is expected to provide a new perspective on environmental disclosure

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