Analisis Pengaruh Ukuran Perusahaan, Profitabilitas dan Leverage Terhadap Pengungkapan Informasi Lingkungan (Environmental Disclosure) (Studi Empiris pada Perusahaan Manuaktur yang Terdaftar Di Bursa Efek Indonesia)

Lisa, Amelia Herman (2016) Analisis Pengaruh Ukuran Perusahaan, Profitabilitas dan Leverage Terhadap Pengungkapan Informasi Lingkungan (Environmental Disclosure) (Studi Empiris pada Perusahaan Manuaktur yang Terdaftar Di Bursa Efek Indonesia). Masters thesis, Universitas Andalas.

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Abstract

The main purpose of this study was to determine the effect of company size, profitability and leverage of the corporate environmental disclosure. Company size measured by logaritma natural of total asset, profitability measured by return on assets (ROA/ ratio of net income to total assets) and leverage measured by debt to equity ratio (DER/ ratio of debt to total equity. Corporate environmental disclosure is measured using the environmental indicators from GRI guidline 4 (GRI G 4) with total 34 indicators. This study populations is listed manufacturing industry in Indonesia Stock Exchange (BEI) in 2013, 2014 and 2015 with sample total of 76 companies. The sampling method was purposive sampling method. The type of data used secondary data. This study used annual report from listed manufacturing industry in Indonesia Stock Exchange to analyzed. The data is analyzed by using multiple linear regression analysis with SPSS. The test result indicate that company size has a significant influence to the corporate environmental disclosure. The test result for the second and third hypothesis indicated that profitability and leverage has no significant influence to the corporate environmental disclosure. Keyword : company size, profitability (ROA), leverage (DER), corporate environmental disclosure, GRI Guidline 4 (GRI G4)

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