PENGARUH UKURAN PERUSAHAAN. PROFITABILITAS, LEVERAGE, DAN KINERJA LINGKUNGAN TERHADAP ENVIRONMENTAL DISCLOSURE

Abstract

This research aims to find out: 1) the effect of firm size on environmental disclosure, 2) the effect of
profitability on environmental disclosure, 3) the effect of leverage on environmental disclosure, and 4)
the effect of environmental performance on environmental disclosure at manufacturing companies
listed on the Indonesia Stock Exchange (IDX) during 2019-2023. Furthermore, Ln Total Assets is
measured by firm size, return on assets is measured by profitability, debt to equity ratio is measured
by leverage, and the PROPER level is measured by environmental performance on the ED using GRI
standard 2016 to examine environmental disclosure. The study applies quantitatively. Moreover, the
population consisted of Energy manufacturing companies listed on the IDX. The data collection
technique used purposive sampling which engaged the sample based on the determined criteria. The
data were collected for 5 years during 2019-2023. In line with that, 35 samples were processed by
multiple linear regressions. The result shows that. 1). firm size affects the environmental disclosure, 2)
profitability does not affect the environmental disclosure, 3) leverage does not affect the environmental
disclosure, and 4) environmental performance affects the environmental disclosure.