Pengaruh Ukuran Perusahaan, Tipe Industri, Profitabilitas, Leverage, dan Kinerja Lingkungan terhadap Environmental Disclosure (Studi Empiris Pada Perusahaan yang Terdaftar di BEI dan Menjadi Peserta PROPER Tahun 2011-2013)

NUGRAHA, Dicko Eka Bimantara and JULIARTO, Agung (2015) Pengaruh Ukuran Perusahaan, Tipe Industri, Profitabilitas, Leverage, dan Kinerja Lingkungan terhadap Environmental Disclosure (Studi Empiris Pada Perusahaan yang Terdaftar di BEI dan Menjadi Peserta PROPER Tahun 2011-2013). Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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Abstract

The objective of this research is to analyze the influence of firm size, industry type, profitability, leverage, and enviromental performance on the level of Environmental Disclosure. Measurement of Environmental Disclosure utilizes scorecard based on Global Reporting Initiative (GRI). There are 45 items to detect Environmental Disclosure. This research refers to research conducted by Van De Burgwal and Vieira (2014) with some modification. Population of this research were non financial companies that listed in Indonesian Stock Exchange (IDX) during 2011-2013. Data were collected by using purposive sampling method with criteria company participanting in PROPER. A total data of 105 observations were analyzed. Multiple linear regression analysis was used as a main analysis tool. The results of this research show that firm size, industry type, and environmental performance significantly influence the level of Environmental Disclosure. Whereas, profitability and leverage have no significant effects on the level of Environmental Disclosure.

Item Type:Thesis (Undergraduate)
Additional Information:Environmental Disclosure, firm size, industry type, profitability, leverage, and environmental performance.
Uncontrolled Keywords:Environmental Disclosure, firm size, industry type, profitability, leverage, and environmental performance.
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:46720
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:05 Nov 2015 08:25
Last Modified:05 Nov 2015 08:25

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