PENGARUH UKURAN PERUSAHAAN, KEPEMILIKAN MANAJERIAL, PROFITABILITAS DAN LEVERAGE TERHADAP ENVIRONMENTAL DISCLOSURE

KUSUMASTUTI, ASTI (2017) PENGARUH UKURAN PERUSAHAAN, KEPEMILIKAN MANAJERIAL, PROFITABILITAS DAN LEVERAGE TERHADAP ENVIRONMENTAL DISCLOSURE. Other thesis, UPN "Veteran" Yogyakarta.

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Abstract

This study aims to analyze the influence of firm size, managerial ownership,
profitability and leverage on environmental disclosure. Measurement of
environmental disclosure utilizes scorecard based on Indonesian Environmental
Reporting Index (IER) with 35 items environmental disclosure obtained from
Global Reporting Initiatives (GRI). Population of this research were manufactur
companies that listed in Indonesian Stock Exchange (IDX) during 2013-2015.
Data were collected by using purposive sampling method with criteria company.
A total data of 171 observations were analyzed. Multiple linear regression
analysis was used as a main analysis tool. The results of this research show that
firm size, managerial ownership, profitability significantly influence the level of
environmental disclosure. Whereas, leverage have no significant effects on the
level of environmental disclosure.

Keywords : Environmental Disclosure, Firm Size, Managerial Ownership
Profitability and Leverage.


Penelitian ini bertujuan menganalisis pengaruh ukuran perusahaan,
kepemilikan manajerial, profitablitas dan leverage terhadap environmental
disclosure. Pengukuran tingkat environmental disclosure menggunakan skor
Indonesian Environmental Reporting Index (IER) dengan 35 item pengungkapan
lingkungan yang diperoleh dari Global Reporting Initiatives (GRI). Populasi dari
penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek
Indonesia (BEI) pada tahun 2013-2015. Metode pengumpulan data yang
digunakan dalam penelitian ini menggunakan metode purposive sampling dengan
kriteria perusahaan. Total sebanyak 171 data pengamatan yang dianalisis. Analisis
regeresi linear berganda digunakan sebagai alat analisis utama. Hasil penelitian ini
menunjukkan bahwa ukuran perusahaan, kepemilikan manajerial dan profitabilitas
berpengaruh signifikan terhadap environmental disclosure. Sementara itu leverage
tidak berpengaruh secara signifikan terhadap environmental disclosure.

Kata kunci : Environmental Disclosure, Pengungkapan Lingkungan, Ukuran
Perusahaan, Profitabilitas, Leverage.

Item Type:	Thesis (Other)
Uncontrolled Keywords:	Environmental Disclosure, Pengungkapan Lingkungan, Ukuran Perusahaan, Profitabilitas, Leverage.
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Faculty of Law, Arts and Social Sciences > School of Management
Depositing User:	Eko Yuli
Date Deposited:	09 Aug 2017 04:45
Last Modified:	15 Nov 2023 03:03
URI:	http://eprints.upnyk.ac.id/id/eprint/12587

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