Pengaruh Profitabilitas, Ukuran Perusahaan, Leverage, dan Kepemilikan Publik terhadap Pengungkapan Lingkungan pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia yang Terdaftar di BEI Periode 2018-2021

Abstract

The purpose of this study is to determine the effect of Profitability, Company Size, Leverage and Public Ownership on Environmental Disclosure in Basic Industrial and Chemical Sector Manufacturing Companies listed on the IDX for the 2018-2021 period. The study had a population of 69 companies. The sampling technique used is purposive sampling so that 20 companies are obtained to be studied. The type of data used is secondary data and the data analysis techniques used are multiple linear regression test, F-test, and t-test. The results showed that profitability and company size had a significant negative effect on environmental disclosure. Meanwhile, leverage and public ownership have a significant effect on environmental disclosure.