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Nugraheni, Agustina Prativi
Department Of Accounting, Faculty Of Economics, Universitas Tidar, Central Java
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Journal : JOURNAL OF APPLIED MANAGERIAL ACCOUNTING

 1 
Pengaruh Kepemilikan Publik, Ukuran Perusahaan, Environmental Performance, dan Profitabilitas Terhadap Environmental Disclosure pada Perusahaan Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2022 Hapsari, Martania Dwi; Nugraheni, Agustina Prativi; Arifah, Siti
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 8 No. 2 (2024): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v8i2.7622

Abstract

This research aims to test empirically about the influence of public ownership, company size, environmental performance, and profitability towards environmental disclosure in the energy companies which are registered on the Indonesia Stock Exchange in 2019-2022. The theory used in this research is legitimacy theory. The population of this research were 61 energy companies registered on the Indonesia Stock Exchange in 2019-2022. The selection of research sample used a purposive sampling technique with specific criteria, resulted 43 samples with 172 total observations. The data used in this research is secondary data obtained from annual reports and/or company sustainability reports. The data analysis technique used is multiple linear regression analysis with the tools of SPSS. The results of this research showed that, 1) public ownership has no effect towards the environmental disclosure, 2) company size has a positive effect towards the environmental disclosure, 3) environmental performance has a positive effect towards the environmental disclosure, and 4) profitability has a positive effect towards environmental disclosure.
Co-Authors Adillia Ockta Alex Johanes Simamora Alinda Rahmawati Kusuma Dewi Annisa Rahma Fadhila Atika, Nur Aulia, Erlinda Nur Budi Hartono Chaidir Iswanaji Diah Agustina Prihastiwi Dini, Maya Endang Kartini Endang Kartini Panggiarti Endang Kartini Panggiarti Erlinda Nur Aulia, Erlinda Eva Wulandari Fermina Julian Ade Purwanto Ghina Fitri Ariesta Susilo Ghina Fitri Ariesta Susilo Hapsari, Martania Dwi Indri Adinda Asha Iswanaji, Chaidir Jonathan Vittorio Ega Sujono Kurnia Ratna Sari Kurniawan, Ferdi Rahmat Kusuma Dewi, Alinda Rahmawati Laily Nur Fitriani Mabruri, Muhammad Manurung, Herlina Maya Dini Mila Jumrotun Wahida Nibras Anny Khabibah Nur Cahyonowati Nuri Syifa' An Nur Nuwun Priyono Octavia Lhaksmi Pramudyastuti Octavia Lhaksmi Pramudyastuti Octisari, Sully Kemala Pramudyastuti, Octavia Lhaksmi Ria Astri Yani RISMA WIRA BHARATA Risma Wira Bharata Rusma Rizal Sabrina, Nayla Sekar Kinasih, Era Agustin Silvia Melina Wati Siti Afidatul Khotijah Siti Afidatul Khotijah Siti Afidatul Khotijah, Siti Afidatul Siti Arifah Siti Muthoharoh Siti Muthoharoh, Siti Siti Rokhaniyah Sitoresmi, Mumpuni Wahyudiarti Sofi Agustina Suci Nasehati Sunaningsih Suci Nasehati Sunaningsih Suci Nasehati Sunaningsih Suci Nasehati Sunaningsih Suci Nasehati Sunaningsih1 Sulistiyono, Zulkifli Susilo, Ghina Fitri Ariesta Utami, Anindya Rifka Utpala Rani Utpala Rani Utpala Rani Utpala Rani