Jurnal Akuntan Publik
Vol. 1 No. 4 (2023): Desember : Jurnal Akuntan Publik

Pengaruh Ukuran Perusahaan, Profitabilitas, Dan Leverage Terhadap Enviromental Disclosure

Atika Meliana Putri (Unknown)
Dirvi Surya Abbas (Unknown)
Dewi Rachmania (Unknown)

Article Info

Publish Date
07 Nov 2023

Abstract

This purpose  of this research is to examine the effect of firm size, profitability, leverage on environmental disclosure with competitive advantage as moderation. The research period is 3 years starting from 2019 to 2021. There are 64 manufacturing companies listed on the Indonesian stock exchange. sample selection using purposive sampling method. Hypothesis testing is done by using panel data regression analysis. The results of the study indicate that company size has a positive effect on environmental disclosure. Profitability, have no effect on environmental disclosure.    

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Journal Info
Jurnal Akuntan Publik
Website

Abbrev

jap-widyakarya

Publisher

International Forum of Researchers and Lecturers

Subject

Description

Jurnal Akuntan Publik dengan e-ISSN : 2986-4496, p-ISSN : 2986-447X adalah jurnal yang ditujukan untuk publikasi artikel ilmiah yang diterbitkan oleh International Forum of Researchers and Lecturers. Jurnal ini menyebarluaskan, mengembangkan dan menfasilitasi hasil penelitian mengenai bidang Ilmu ...