Pengaruh Ukuran Perusahaan, Kepemilikan Manajerial Dan Kinerja Lingkungan Terhadap Environmental Disclosure

Abstrak

This research aims to prove empirically the effect of firm size, managerial ownership, and environmental performance on environmental disclosure. This research was conducted in a consumer goods industrial company. The type of research used is quantitative with associative method. The type of data used is secondary data in the form of annual financial reports published on the Indonesia Stock Exchange (IDX) for the 2017–2021 period. Samples were collected using purposive sampling method. The amount of data collected is 40 data. The data was processed using the Eviews 9 Statistical Program to test the hypothesis using panel data regression analysis with the REM model (Random Effect Model) selected as the most appropriate model analysis. The results of the t-statistical test show that managerial ownership has a positive effect on environmental disclosure, but company size and environmental performance have no effect on environmental disclosure

Keywords: Company Size, Managerial Ownership, Environmental Performance, Environmental Disclosure