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All Journal Jurnal Riset Akuntansi Kontemporer
Adita Mutiara Annisa
UPN Veteran Jakarta
Economics, Econometrics & Finance

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THE ASSOCIATION OF PERFORMANCE, AWARDS, OWNERSHIP, AND MEDIA WITH THE ENVIRONMENTAL DISCLOSURE Adita Mutiara Annisa; Husnah Nur Laela Ermaya
JRAK Vol 14 No 2 (2022): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v14i2.5493

Abstract

This research aims at analyzing and empirically testing the effect of environmental performance, environmental awards, institutional ownership, and media coverage at 32 non-financial companies listed on the Indonesia Stock Exchange and PROPER for the period 2018 – 2020 with 96 data and analyzed using multiple regression. The result of the statistical tests has proven that institutional ownership has a significantly negative effect on environmental disclosure. Meanwhile, environmental performance, environmental awards, and media coverage do not affect environmental disclosure.
Co-Authors Husnah Nur Laela Ermaya