Analisis Pengaruh Financial Information dan Environmental Performance Terhadap Corporate Environmental Disclosure

Abstract

This study aims to describe and analyze the factors that can improve environmental disclosure, where the managerial ownership, company size and environmental performance as independent variables, and financial performance as a mediating variable. Retrieval of data research using purposive sampling method consisted of 72 samples years that follow PROPER company and listed on the Indonesia Stock Exchange (BEI) in the period 2013-2015. Regression analysis and path analysis used in this study. The study states that the company size and financial performance give positive effect on environmental disclosure. The different results are found in the relationship of managerial ownership and environmental performance to financial performance as well as the indirect effect of managerial ownership on the disclosure of financial performance environment through which states no significant effect.