PENGARUH KARAKTERISTIK PERUSAHAAN DAN STRUKTUR KEPEMILIKAN TERHADAP PENGUNGKAPAN LINGKUNGAN (Studi Empiris Perusahaan Pertambangan yang Terdaftar BEI Tahun 2013-2016)

Abstract

This study aims to examine the effect of corporate characteristics and ownership structure on environmental disclosure. Characteristics of the company described by variable of firm size, profitability, and leverage. The ownership structure is explained by government ownership and public ownership. In addition, the measurement of environmental disclosure is conducted using the Indonesian Environmental Reporting (IER) Index. This research is conducted by purposive sampling method to mining sector companies listed on BEI. The study was conducted in time series from 2013-2016. The study used a sample of 28 companies with a total of 107 research samples. The results show that firm size and government ownership have a significant influence on environmental disclosure. Other variables such as profitability, leverage, and public ownership have no significant effect on the disclosure of the environment.