Jurnal Riset Keuangan dan Akuntansi (JRKA)
Vol 4, No 1 (2018): Jurnal Riset Keuangan dan Akuntansi (JRKA)

DISCRETIONARY LOAN LOSS PROVIONS SEBAGAI ALAT DETEKSI MANAJEMEN LABA PADA PERBANKAN KONVENSIONAL DI INDONESIA

Embuningtyas, Sandra Sukma (Unknown)



Article Info

Publish Date
30 Jul 2018

Abstract

This study aims to analyze the effect of profitability, leverage, company size, and environmental performance to environmental disclosure. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange from 2014 until 2016. The sample in this study were 71 companies for 3 years. The method of analysis used in this study is multiple regression analysis.The results show that profitability and leverage have no effect on environmental disclosure, while firm size and environmental performance have positive effect on environmental disclosure. Taken together, the variables of profitability, leverage, firm size and environmental performance have significant effect on environmental disclosure. Keywords: Profitability; Leverage; Size; Environmental Performance; Environmental Disclosure

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Journal Info

Abbrev

jrka

Publisher

Subject

Economics, Econometrics & Finance

Description

JRKA (Jurnal Riset Keuangan dan Akuntansi) diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi Universitas Kuningan secara berkala dua kali dalam satu tahun yaitu pada bulan Februari dan Agustus. Tujuan jurnal ini adalah untuk mempublikasikan hasil riset Keuangan dan Akuntansi yang relevan ...