PENGARUH KARAKTERISTIK PERUSAHAAN DAN KEPEMILIKAN SAHAM ASING TERHADAP ENVIRONMENTAL DISCLOSURE

Mecedes, Maria (2016) PENGARUH KARAKTERISTIK PERUSAHAAN DAN KEPEMILIKAN SAHAM ASING TERHADAP ENVIRONMENTAL DISCLOSURE. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

This study aimed to examine the effect of the characteristics of the company and the foreign ownership on the environmental disclosure. Characteristics research companies such as company size, profitability, and leverage. The population of this research is all mining companies listed on the Indonesia Stock Exchange in 2012-2014. Samples are 23 mining companies were selected using purposive sampling technique. This research used multiple regression analysis method, includes statistic descriptive, the classical assumption test (normality test, multicollinearity test, heterokedasticity test, and autocorrelation test), hypothesis testing, and coefficient of determination with IBM SPSS Statistics program version 22. The results showed that the size of the company's positive effect on environmental disclosure, profitability significant negative effect on environmental disclosure, leverage significant negative effect on environmental disclosure, and foreign ownership negative effect on environmental disclosure. Keywords: firm size, profitability, leverage, and foreign ownership, and Environmental Disclosure.

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