Analisis Faktor-faktor yang Mempengaruhi Environmental Disclosure pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia
Daftar Isi:
- This study aims to examine the effect of firm size, media coverage, and intitusional ownership to environmental disclosure. The population in this study of manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2019. The sampling technique used was purposive sampling method which produced a sample of 655 data. This hypothesis testing method used multiple linear regression analysis. Based on the results of the study indicate that the firm size and media coverage have an effect on environmental disclosure. Meanwhile, institutional ownership has no effect on environmental disclosure. Keywords: firm size, media coverage, institutional ownership, environmental disclosure