PENGARUH ENVIRONMENTAL PERFORMANCE, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP ENVIRONMENTAL DISCLOSURE

Jane Adriana, Nurul Hasanah Uswati Dewi

Abstract


This   paper   examines   and   analyze   the   relationship   between   environmental
performance, firm size, and profitability to environmental disclosure on mining
companies PROPER program and also listed on the Stock Exchange. This paper is
cunducted on 2012-2015. This research is explanatory research using a quantitative
approach. The sample research is 13 companies to 52 times the period of the study
sample, then the outlier data obtained by 4 so that the final sample used is 48 samples
of data by using purposive sampling technique. Data analysis techniques used in this
research is classical assumption test and multiple linear regression. These results
found  that  the  Environmental  Performance  Environmental  Disclosure  affected
positively, while the size of the company and does not affect the profitability of
Environmental Discosure. the test results obtained heteroskedastisitas Environmental
Performance variables have a significance value of 0.000 which means there occur
heteroskedastisitas, while variable size and profitability have a significance value
above 0.05, which means there is no heteroskedastisitas. 

Keywords


Environmental Performance;Firm Size;Profitabilitas and Environmental Disclosure



DOI: http://dx.doi.org/10.14414/tiar.v8i1.953

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