Deni Setiawan, 7211413250 (2020) PENGARUH PROFITABILITAS, LEVERAGE, SIZE DAN KINERJA LINGKUNGAN TERHADAP ENVIRONMENTAL DISCLOSURE. Under Graduates thesis, Universitas Negeri Semarang.

PDF (PENGARUH PROFITABILITAS, LEVERAGE, SIZE DAN KINERJA LINGKUNGAN TERHADAP ENVIRONMENTAL DISCLOSURE) - Published Version Restricted to Repository staff only Download (1MB) | Request a copy

Abstract

nvironmental Perfomance toward Environmental Disclosure on Manufactur Companies Listed in The Indonesia Stock Exchange from 2013-2015”. Undergraduate Thesis. Accounting Department. Faculty of Economics. Semarang State University. Supervisor 1: Kiswanto, SE,M.Si.,CMA,CIBA,CERA. Keywords: Environmental Disclosure, Profitability, Leverage, Size, Environmental Performance. Companies use resources and exploit environmental in carrying out its operations. Especially for companies that have high sensitvity and obtain its sources from nature. As the companies’ responsibility to their environment, they need to participate in creating a good and sustainable environment. This can be done through environmental disclosure in the companies annual report dan sustainability report. The aim of this study was to obtain empirical evidence on the influence of companies’ size, insudtry type, leverage and environmental performance on environmental disclosure. Population of this study was manufacture companies listed on the Indonesia Stock Excahange in the year of 2013-2015. The samples in this study were choosen using purposive sampling method and obtain 60 companies or 180 analisys unit. The data were analyzed using multiple regression method. The result of this study showed that there were significant influences of companies’ size, and environmental performance on environmental disclosure. This study also found that profitability and leverage could not influence on environmental disclosure Based on the results of this study it concluded that larger size of the companies, and better performance of environmental performance would make the company to do environmental disclosure wider. However, there were still some limitations in obtaining environmental disclosure information in annual report and sustainability report of the companies due to the disclosure that is still in the form of volunteering, thus, there were differences of form and content of companies environmental disclosure information. This can be a consideration for the government and institutions to improve the regulations and provide standard guidelines, which could be use by companies to make good environmental disclosure better in the future

Actions (login required)

View Item