Journal of Ekonomics, Finance, and Management Studies
Vol. 6 No. 2 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam

Pengaruh Kinerja Lingkungan, Tipe Industri, Green Innovation, Ukuran Perusahaan Dan Kepemilikan Asing Terhadap Environmental Disclosure Di Perusahaan Manufaktur

Ernanda Sartika Putri (Unknown)
Aji, Nur Prasetyo (Unknown)



Article Info

Publish Date
07 Feb 2025

Abstract

Modern economics today not only focuses on the financial performance of companies but also on their responsibility towards the surrounding social environment. This condition has led to an increasing demand for transparency regarding the environmental impact of corporate activities. This study aims to analyze the effect of environmental performance, industry type, green innovation, company size, and foreign ownership on environmental disclosure in manufacturing companies listed on the Indonesia Stock Exchange during the period 2021-2023. This research uses a quantitative method and multiple linear regression analysis. The study found that environmental performance, industry type, and green innovation do not have a significant effect on environmental disclosure, while company size has a significant impact. Foreign ownership also does not influence Environmental Disclosure. This research contributes to the understanding of the factors affecting corporate environmental transparency.

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Journal Info

Abbrev

elmal

Publisher

Subject

Religion Economics, Econometrics & Finance

Description

El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam mempublikasi hasil riset dan kajian terkini bidang ekonomi, keuangan, manajemen dan bisnis Islam. Mulai 2011, jurnal ini terbit tiga kali setahun setiap Maret, Juli dan November. Jurnal ini dikelola oleh Pusat Riset dan Kajian Strategis (PRKS) Masyarakat ...