Pengaruh Leverage, Ukuran Perusahaan dan Tipe Industri Terhadap Environmental Disclosure

Bilbina, Nabilla (2020) Pengaruh Leverage, Ukuran Perusahaan dan Tipe Industri Terhadap Environmental Disclosure. Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

Environmental disclosure is the disclosure of information relating to the environment in the company's annual report. This study aims to determine and test the effect of leverage, company size and industry type on environmental disclosure. The research method used is a quantitative research method with secondary data obtained from financial analysis and company annual reports. The population in this study were manufacturing companies listed on the Indonesia Stock Exchange (BEI) during 2016-2018 totaling 136 companies. This research method uses a sample with purposive sampling technique. Data analysis method is multiple linear regression analysis with the help of SPSS version 23. The results of this test indicate that leverage, company size and industry type has an effect on environmental disclosure.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: NABILLA BILBINA
Date Deposited: 17 Jul 2020 07:54
Last Modified: 17 Jul 2020 07:54
URI: http://eprints.perbanas.ac.id/id/eprint/6853

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