The effect of environmental performance, firm size, and profi tability on environmental disclosure

Jane Adriana, Nurul Hasanah Uswati Dewi


These studies aims to examine and analyze the effect of environmental performance, fi rm size, and profi tability on environmental disclosure in mining companies, participating in PROPER Program and are listed on the Indonesia Stock Exchange (IDX) period 2012-2015. This study is an explanatory study using quantitative approach. The sample consists of 52 respondents from 13 companies x 4 (period 2012-2015). There were 4 outlier data obtained, therefore the final sample used is 48 selected using a purposive sampling technique. The data were analyzed using a classical assumption test and multiple linear regression analysis. The results show that environmental performance and fi rm size have positive effect on environmental disclosure, while profi tability has no effect on environmental disclosure. This study has limitations on the number of samples, because there are still many companies that have not participated in the PROPER program. It can be implied that this study illustrates that the companies to be more concerned about the environment. Therefore, it is recommended that further research use more research samples.


Environmental Performance;Firm Size;Profitabilitas and Environmental Disclosure

Full Text:




  • There are currently no refbacks.

The 6th International Conference on Business and Banking (ICBB) VI

Abstracting & Indexing



Hasil gambar untuk ccby logo

This work is licensed under a Creative Commons Attribution 4.0 International License.