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Journal

PENGARUH KARAKTERISTIK PERUSAHAAN, KINERJA LINGKUNGAN, DAN LIPUTAN MEDIA TERHADAP ENVIRONMENTAL DISCLOSURE

Accounting Analysis Journal · Vol. 4 No. 3 (2015)

DOI
10.15294/aaj.v4i3.8306
ISSN
2502-6216, 2252-6765
Published
2015-08-01
Publisher
Universitas Negeri Semarang
Language
eng

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh ukuran perusahaan, profitabilitas, leverage, kinerja lingkungan, dan liputan media terhadap environmental disclosure. Populasi dalam penelitian ini adalah perusahaan high-profile yang terdaftar pada bursa efek Indonesia (BEI) tahun 2011-2013, sejumlah 83 perusahaan. Teknik pengambilan sampel dengan purposive sampling. Terdapat 25 perusahaan yang sesuai dengan persyaratan. Unit analisismya adalah annual report perusahaan-perusahaan ini adalah regresi berganda. Hasil pengujian menunjukan bahwa ukuran perusahaan, profitabilitas, kinerja lingkungan dan liputan media berpengaruh secara signifikan terhadap environmental disclosure. Namun, leverage tidak berpengaruh terhadap environmental disclosure. Saran bagi penelitian selanjutnya adalah agar menggunakan nilai perusahaan, dan press releases terkait informasi lingkungan sebagai variabel yang menjelaskan faktor yang mempengaruhi environmental disclosure.The purpose of this study was to ascertain the influence of company size, profitability, leverage, environmental performance, and media coverage on environmental disclosure. The population of this study was high-profile companies listed in Indonesia stock exchange from 2011 until 2013, that reach number of 83. Purposive sampling was used for collecting samples. There were 25 companies that meet requirements. The unit analysisis companies’ annual reports from the year of 2011 until 2013 that reach number of 75. This study used multiple regression analysis as the method to analyze the data. The results show that company size, profitability, environmental performance, and media coverage influence environmental disclosure significantly. However, leverage does not influence environmental disclosure. The recommendation for further research is to use company’s value and company’ environmental press releases as variable to explain the factor that influence environmental disclosure.

Collaboration network of the authors

40 authors · 85 co-authorship links · showing the 40 most connected

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  • Universitas Yudharta Pasuruan
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Muhammad KhafidAffiliation unknown2
Indah Fajarini Sri WahyuningrumAffiliation unknown2
Kusmuriyanto KusmuriyantoAffiliation unknown1
Shanie SukmawatiAffiliation unknown1
Amir MahmudUniversitas Yudharta Pasuruan1
Aditya HernawanAffiliation unknown1
Abiprayasa Kawiswara Weko HartoyoAffiliation unknown1
Eloking Surya Sekar MahardikaAffiliation unknown1
Nur AlimahAffiliation unknown1
Septian Fahmi FahluzyAffiliation unknown1
Fachrurrozie FachrurrozieAffiliation unknown1
Dwi Anggoro SaputroAffiliation unknown1
Hafidz Hening WaskitoAffiliation unknown1
Insani Khikmawati KhikmawatiAffiliation unknown1
Ibnu Reza AshkhabiAffiliation unknown1
Eka SetiawatiAffiliation unknown1
Sarwo KuncoroAffiliation unknown1
Hendy Bayu SatriawanAffiliation unknown1
Nur Annisa KhumairohAffiliation unknown1
Tya RestiantiAffiliation unknown1
Nia FerlianaAffiliation unknown1
Chintiya Febiana RamadhaniAffiliation unknown1
Indrianingsih IndrianingsihAffiliation unknown1
Ana sulistianiAffiliation unknown1
Dianawati DianawatiAffiliation unknown1
Siti Nurmala SariAffiliation unknown1
Anita NoviyantiAffiliation unknown1
Putri ApriliyaniAffiliation unknown1
Kuat Waluyo JatiAffiliation unknown1
M AkmalAffiliation unknown1
Retnoningrum HidayahAffiliation unknown1
Trisni SuryariniAffiliation unknown1
Prabowo Yudo JayantoAffiliation unknown1
Dhini SuryandariAffiliation unknown1
I N KayatiAffiliation unknown1
Fian Tri RohmahAffiliation unknown1
Anwar ZahidAffiliation unknown1
Meilani Intan PertiwiAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/sju/index.php/aaj/oai, first harvested 5 Nov 2026, last seen 5 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">PENGARUH KARAKTERISTIK PERUSAHAAN, KINERJA LINGKUNGAN, DAN LIPUTAN MEDIA TERHADAP ENVIRONMENTAL DISCLOSURE</dc:title>
	<dc:creator>Aulia, Febri Zaini</dc:creator>
	<dc:creator>Agustina, Linda</dc:creator>
	<dc:description xml:lang="en-US">Tujuan dari penelitian ini adalah untuk mengetahui pengaruh ukuran perusahaan, profitabilitas, leverage, kinerja lingkungan, dan liputan media terhadap environmental disclosure. Populasi dalam penelitian ini adalah perusahaan high-profile yang terdaftar pada bursa efek Indonesia (BEI) tahun 2011-2013, sejumlah 83 perusahaan. Teknik pengambilan sampel dengan purposive sampling. Terdapat 25 perusahaan yang sesuai dengan persyaratan. Unit analisismya adalah annual report perusahaan-perusahaan ini adalah regresi berganda. Hasil pengujian menunjukan bahwa ukuran perusahaan, profitabilitas, kinerja lingkungan dan liputan media berpengaruh secara signifikan terhadap environmental disclosure. Namun, leverage tidak berpengaruh terhadap environmental disclosure. Saran bagi penelitian selanjutnya adalah agar menggunakan nilai perusahaan, dan press releases terkait informasi lingkungan sebagai variabel yang menjelaskan faktor yang mempengaruhi environmental disclosure.The purpose of this study was to ascertain the influence of company size, profitability, leverage, environmental performance, and media coverage on environmental disclosure. The population of this study was high-profile companies listed in Indonesia stock exchange from 2011 until 2013, that reach number of 83. Purposive sampling was used for collecting samples. There were 25 companies that meet requirements. The unit analysisis companies’ annual reports from the year of 2011 until 2013 that reach number of 75. This study used multiple regression analysis as the method to analyze the data. The results show that company size, profitability, environmental performance, and media coverage influence environmental disclosure significantly. However, leverage does not influence environmental disclosure. The recommendation for further research is to use company’s value and company’ environmental press releases as variable to explain the factor that influence environmental disclosure.</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2015-08-01</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unnes.ac.id/sju/aaj/article/view/8306</dc:identifier>
	<dc:identifier>10.15294/aaj.v4i3.8306</dc:identifier>
	<dc:source xml:lang="en-US">Accounting Analysis Journal; Vol 4 No 3 (2015): August 2015</dc:source>
	<dc:source>2502-6216</dc:source>
	<dc:source>2252-6765</dc:source>
	<dc:source>10.15294/aaj.v4i3</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/sju/aaj/article/view/8306/5615</dc:relation>
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