Pengaruh Kepemilikan Manajerial, Ukuran Perusahaan, dan Leverage terhadap Environmental Disclosure pada Perusahaan yang Terdaftar di BEI

Rizka, Arini (2020) Pengaruh Kepemilikan Manajerial, Ukuran Perusahaan, dan Leverage terhadap Environmental Disclosure pada Perusahaan yang Terdaftar di BEI. Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

This study aimed at determining the effect of managerial ownership, firm size and leverage on environmental disclosure. The research method used was a quantitative method with secondary data obtained from the analysis of the company's financial statements and company’s sustainability report. The population in this study were all companies listed in Indonesia Stock Exchange that publishes sustainability report during 2014-2018, which numbered 30 companies as subject of observation. The sampling method used in this study was purposive sampling method, and 24 samples were obtained. This research data was collected by financial statement analysis which was then processed by a multiple linear regression analysis test with the help of SPSS version 23.The results of the study stated that firm size and leverage have significant effect on environmental disclosure. While, managerial ownership have not significant effect on environmental disclosure. Keywords : Managerial Ownership, Firm Size, Leverage, Environmental Disclosure

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: ARINI RIZKA
Date Deposited: 24 Apr 2020 03:46
Last Modified: 24 Apr 2020 03:47
URI: http://eprints.perbanas.ac.id/id/eprint/6636

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