Pengaruh Leverage, Ukuran Perusahaan, Profitabilitas dan Kinerja Lingkungan Terhadap Environmental Disclosure pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2013-2017

Rahmawati, Faricha Uli (2019) Pengaruh Leverage, Ukuran Perusahaan, Profitabilitas dan Kinerja Lingkungan Terhadap Environmental Disclosure pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2013-2017. Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

The study is an empirical analysis of the determinants of environmental disclosures using manufacturing companies in Indonesia. Specifically, the study objectives are to examine the effect of Leverage, Firm Size, Profitability and Environmental Performance on Environmental Disclosures. A sample of 138 companies drawn manufacturing sectors of the Indonesian Stock Exchange for 2013-2017 financial years was used for the study. Secondary data was sourced from the annual reports of the sampled companies while the Multiple Regression Analysis technique was used as the data analysis method. The finding of the study shows that firstly; there is a significant relationship between leverage and environmental performance on environmental disclosures. Secondly there is no significant relationship between profitability and firm’s size on environmental disclosure. Keyword : Leverage, Firm Size, Profitability, Environmental Performance, Environmental Disclosure

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: FARICHA ULI RAHMAWATI
Date Deposited: 10 Mar 2020 03:40
Last Modified: 10 Mar 2020 03:40
URI: http://eprints.perbanas.ac.id/id/eprint/6560

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