Pengaruh Karakteristik Perusahaan, Sertifikasi Iso 14001, Liputan Media dan Kinerja Lingkungan Terhadap Environmental Disclosure (Analisis Data Panel pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia 2017-2021)

Abstract

This research aims to determine the influence of firm size, company age, profitability, ISO 14001 certification, media coverage and environmental performance on environmental disclosure in manufacturing companies listed on the Indonesia Stock Exchange in 2017 -2021. The data used in this research is secondary data obtained from www.idx.co.id and also the company's official website. The population used was 151 companies and the sample used was 22 manufacturing companies using the purposive sampling method, so that a total of 110 observations were obtained. The results of this research indicate that company age has a significant positive effect on environmental disclosure. Profitability and ISO 14001 certification have a positive and insignificant effect on environmental disclosure. Firm size, media coverage and environmental performance have an insignificant negative effect on environmental disclosure. And simultaneously company size, company age, profitability, ISO 14001 certification, media coverage and environmental performance influence environmental disclosure.