INVENTORY: JURNAL AKUNTANSI
Vol 3, No 1 (2019)

DETERMINAN KARAKTERISTIK PERUSAHAAN TERHADAP ENVIRONMENTAL DISCLOSURE (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2012-2016)

Puji Nurhayati (Universitas PGRI Madiun)
Sari Kurniati (Universitas Islam Batik Surakarta)

Article Info

Publish Date
10 Apr 2019

Abstract

This study aims to examine the influence of company characteristics which include profitability, leverage and company size on environmental disclosure. The data used in this study is secondary data with the number of 270 manufacturing companies listed on the Indonesia Stock Exchange in 2012-2016. Data testing uses multiple regression through SPSS software. The test results prove that the profitability and size of the company affect environmental disclosure while leverage does not affect environmental disclosure. 

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Journal Info
INVENTORY: JURNAL AKUNTANSI
Website

Abbrev

inventory

Publisher

Universitas PGRI Madiun

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

INVENTORY: JOURNAL ACCOUNTING is a medium of scientific communication in Accounting published by Universitas PGRI Madiun which published two (2) times a year that is in April and October. INVENTORY : JOURNAL ACCOUNTING has regitered number ISSN: 2597-7202 (Print) and 2613-912X (Online). Contains ...