The study aims to test the influence of firm size, profitability, type of industry and institutional ownership on environmental disclosure. A purposive sampling method was used, obtaining a sample of 136 manufacturing companies listed on the Indonesia Stock Exchange. Secondary data from the annual report was used. Firm size is measured using natural logarithms, profitability is measured using Return on Assets (ROA). A dummy is used to measure the type of industry. The proportion of ownership is to measure institutional ownership. Environmental disclosure is measured by the disclosure index. The hypothesis testing method used a T test with an equivalent significance of 0.05. The results show that only the firm size and profitability affect environmental disclosure, while the type of industry and institutional ownership have no effect. The research also finds low environmental disclosure by the sampled companies. The implications from this result are the need for empowerment and adequate appreciation to improve the environmental disclosure index of public firms.
|Number of pages||11|
|Journal||International Journal of Innovation, Creativity and Change|
|Publication status||Published - 2020|
- Environmental disclosure
- Firm Size
- Institutional ownership
- Type of industry