文章基本信息

标题：THE EFFECT OF PROFITABILITY, LEVERAGE, COMPANY SIZE, AND MEDIA EXPOSURE ON ENVIRONMENTAL DISCLOSURE: A STUDY IN MINING COMPANIES LISTED ON INDONESIA STOCK EXCHANGE
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作者：Maulidin Rahman ; Maulidin Rahman ; Robiani Bernadette 等
期刊名称：Eurasia: Economics & Business
电子版ISSN：2522-9710
出版年度：2019
卷号：26
期号：8
页码：15-24
DOI：10.18551/econeurasia.2019-08.02
语种：English
出版社：Grodno State Agrarian University
摘要：The world's concern for current environmental issues has made environmental disclosure one of the topics that attract the attention of the researchers. This can be seen from the growing number of studies that examine the disclosure of a company's environment. However, many results are found to be inconsistent and tend to be varied. The purpose of this study is to determine the effect of profitability, leverage, company size, and media exposure on environmental disclosure that are in line with legitimacy theory and stakeholder theory. The population in this study was 29 mining companies listed on the Indonesia Stock Exchange from 2014 to 2017. The analysis technique used was data panel regression with an estimated random effect model and software eviews version 8. The results of the study indicate that profitability and company size variables have a positive and significant influence on environmental disclosure. Large companies supported with increased profits will motivate companies to increase the disclosure of the company's environment. Meanwhile, leverage and media exposure do not have a significant effect on environmental disclosure. It points out that companies with a high level of debt tend to reduce their management costs including environmental disclosure costs. This is similar to the disclosure by means of a media that on average, the disclosure of a company’s environmental information have been included in annual reports displayed on company websites. This is considered as a means of communication or social responsibility program in an effort to gain legitimacy from the public.
关键词：Environmental disclosure; profitability; leverage; company size; media exposure