Mushonnif, Muhammad (2017) Faktor Faktor Mempengaruhi Environmental Disclosure Pada Perusahaan Pertambangan di Indonesia. Undergraduate thesis, STIE Perbanas Surabaya.
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Abstract
Environment is an aspect that is often discussed in economic activities, this is due to its impact on damage to ecosystems around the company. To avoid this, all economic activities must consider the environmental aspects. One of the economic behavior that is often used as the cause of environmental problems is the company. Environmental disclosure (environmental disclosure) listed in environmental reporting (environmental reporting) is part of CSR (Corporate Social Responsibility). This study aims to analyze and examine the effect of profitability, firm size, leverage, environmental performance to environmental disclosure at mining companies in BEI. Factors that allegedly influence the policy of social and environmental responsibility disclosure are, profitability, leverage, firm size, and environmental performance. The sample of research is mining company listed on BEI in period 2012-2015. The disclosure policy of social and environmental responsibility is measured by the disclosure index. This index is measured by the disclosure item in the Reporting Guidelines contained in General Repoting Initiatives (GRI). After analyzing the result of research indicate that profitability, firm size, leverage do not have an effect on environmental disclosure while environmental performance have an effect on environmental disclosure. Keywords: profitability, firm size, leverage, environmental performance, environmental disclosure
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | Magang Magang |
| Date Deposited: | 15 Jan 2020 07:34 |
| Last Modified: | 15 Jan 2020 07:34 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/6286 |
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