PENGARUH UKURAN PERUSAHAAN DAN KINERJA KEUANGAN TERHADAP ENVIRONMENTAL DISCLOSURE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

Abstract

Research on environmental disclosure has been widely practiced, but still yields mixed findings. This research aims to determine and examine the influence of the company size and financial performance that proxied with Return On Asset and Current Ratio to environmental disclosure. The population in this research is a manufacturing company which is listed in the Indonesia Stock Exchange period 2012 - 2016. This research uses the Indonesian Environmental Reporting Index as an indicator to measure environmental disclosure weight developed by Suhardjanto, Tower, and Brown (2007). Sampling method in this research using purposive sampling method, from 146 manufacturing companies there are 42 companies in accordance with the criteria of sampling with observation period 2012 - 2016, so the total observation of 210 data analyzed. Methods of data analysis using multiple linear regression analysis. The results showed that the company size and profitability have a positive influence on environmental disclosure. While liquidity does not influenced the environmental disclosure.
Keywords: Environmental disclosure, company size, profitability, liquidity, Indonesian environmental reporting index.