Pengungkapan lingkungan merupakan salah satu bentuk tanggung jawab perusahaan terhadap lingkungan di sekitarnya. Pengungkapan lingkungan diharapkan juga dapat menarik para stakeholder untuk berinvestasi dan memberikan keuntungan pada perusahaan. Meskipun otoritas di beberapa negara masih tidak mewajibkan perusahaan untuk mengeluarkan pengungkapan lingkungan, pengungkapan lingkungan menjadi sesuatu yang penting karena mencakup seluruh aktivitas perusahaan dan dampaknya terhadap lingkungan. Namun, banyak perusahaan yang lebih berfokus pada kinerja perusahaan dan belum menyajikan pengungkapan lingkungan dalam laporan tahunannya. Oleh sebab itu, penelitian ini dilakukan untuk mengidentifikasi pengaruh antara kinerja keuangan dan karakteristik perusahaan terhadap pengungkapan lingkungan perusahaan. Variabel dependen dalam penelitian ini adalah pengungkapan lingkungan yang diukur dengan checklist items sesuai dengan Global Reporting Initiatives (GRI) Standard 2016. Terdapat empat variabel independen dalam penelitian ini yaitu: profitabilitas (Return on Equity - ROE), leverage, ukuran perusahaan dan tipe industri. Penelitian ini menggunakan data yang diperoleh dari laporan tahunan (annual report), laporan berkelanjutan (sustainability report) milik perusahaan yang terdaftar di Singapore Exchange (SGX) tahun 2018. Terdapat 61 perusahaan sebagai sampel dan diambil sesuai dengan metode purposive sampling. Penelitian ini menggunakan teknik analisis linear berganda sebagai metode analisis untuk menguji pengaruh dari variable-variabel independen terhadap pengungkapan lingkungan. Hasil penelitian menunjukkan bahwa ukuran perusahaan terbukti berpengaruh positif signifikan terhadap pengungkapan lingkungan. Hal ini memperkuat bukti bahwa semakin besar ukuran perusahaan, kesadaran perusahaan lebih tinggi untuk melakukan pengungkapan lingkungan. Sebaliknya tiga variabel lain yaitu profitabilitas, leverage, dan tipe industri terbukti tidak berpengaruh signifikan terhadap pengungkapan lingkungan perusahaan yang terdaftar di SGX.

A company disclosed its environmental disclosure by providing its annual report and sustainability report as a responsibility to society and the environment. This study aims to examine the factors that influence environmental disclosure, consisting of profitability, leverage, company size, industry type and company age. Legitimacy theory and stakeholder theory are used in this study. The population in this study is industrial companies listed on the Singapore Exchange (SGX) in 2018. Purposive sampling is used as a sampling method in order to obtain 61 companies. Multiple linear analysis was used to test the effect between variables. The quantity determination of environmental disclosure is measured using the content analysis method based on GRI Standard 2016. The result showed that company size has a significant positive effect on environmental disclosure. Meanwhile, the relationship between profitability and environmental disclosure has a significant negative. On the other hand, leverage, industry type, and company age have no significant environmental disclosure effect. Based on the resulting test, large companies disclosed environmental disclosures to increase public trust and credibility.

Globalization provides changes and challenges in utilizing knowledge and technology. Digitalization is expected to be able to be integrated into solving various public problems, one of which is providing public services and realizing smart cities. The waste problem often becomes a public polemic in its solution; this has become the concern of the Denpasar City government by presenting an innovative waste management system. SIDARLING (Information System Awareness and Concern for the Environment) is a form of waste management effort that invites urban residents to save their household waste through a web-based system and mobile application. The focus of this study is to analyze SIDARLING as a form of public service from an e-government perspective. This study used a qualitative descriptive method with data collection techniques through observation and literature study, as well as conducting qualitative data analysis. The results of the study show that SIDARLING is a form of e-government-based public service that focuses on waste management. Theoretically, it shows that SIDARLING has fulfilled the support, capacity, and value elements of its sustainability. This system is a form of government governance in the form of a new public service in digital-based waste management in Denpasar City.

This study aims to analyze the influence of tourism product, destination image, and E-WOM on the visiting decision to visit Melasti Beach Tourist Attraction. The study attempts to describe the effect of these independent variables partially and simultaneously on the dependent variable. These three variables are some of the main factors that determine the decision making to visit a tourist attraction nowadays. This research itself is a mixed method using an embedded design with a correlation approach. The main data in this study is quantitative data with qualitative data as supporting data. The data collection techniques used in this study consisted of surveys, interviews, observation, and documentation. The population in this study were visitors of the Melasti Beach Tourist Attraction with a sample of 100 people taken by accidental sampling technique. The informants in this study were determined through a purposive sampling technique. The results of this study indicate that each variable, tourism product (X1), destination image (X2), and E-WOM (X3) have a positive and significant influence, both partially and simultaneously, on the visiting decision variable (Y). Based on the results of the correlation test, the independent variables have a very strong connection with the dependent variable, with a correlation coefficient (R) of 0.843. In general, the independent variables have 71% influence on the visiting decision variable. Keywords: tourism product, destination image, E-WOM, visiting decision

<div class="WordSection1"><p><strong><em>ABSTRACT:  </em></strong><em>This study aims to examine the effect of industry type, company size, leverage, auditor type, women directors, and managerial ownership on environmental disclosure. Environmental disclosure is measured using content analysis to determine the quantity of disclosure. The population of this study are manufactur companies listed in the Singapore Exchange (SGX) during the period of 2017-2018. Purposive sampling is used as a sampling method, there are 61 companies as the research sample and 122 units of analysis to be used in this study. Multiple linear regression analysis was used to test the effect between variables. The data analysis technique used descriptive statistical analysis techniques and inferential statistical analysis techniques. The research showed that company size has a significant positive effect on environmental disclosure. Similar results are found in the leverage and the type of auditor who find a significant positive effect on environmental disclosure. Meanwhile, type of industry, women directors and managerial ownership do not have a significant effect on environmental disclosure. Based on the research results, the selection of big four KAP as a company auditor can improve environmental disclosure reporting, this is because the quality of the audited report has high credibility and requires companies to be able to report environmental disclosure in their business reports. Large companies get more attention by the public because of their credibility and reputation. Environmental disclosure is one way to maintain company credibility.</em></p><p><strong><em> </em></strong></p><p><strong><em>Keywords: </em></strong><em> Content Analysis, Environmental Disclosure, Leverage, Singapore Exchange</em></p><p> </p><p><strong>ABSTRAK</strong><strong>.</strong> Penelitian ini bertujuan untuk menguji pengaruh tipe industri, ukuran perusahaan, <em>leverage</em>, tipe auditor, <em>women directors</em>, dan kepemilikan manajerial terhadap <em>environmental disclosure</em>. Pengukuran <em>environmental disclosure</em> menggunakan content analysis untuk mengetahui banyaknya kuantitas pengungkapan. Penelitian ini mengambil populasi pada  perusahaan manufaktur di <em>Singapore Exchange</em> (SGX) tahun 2017-2018. <em>Purposive sampling</em> digunakan sebagai metode pengambilan sampel, sebanyak 61 perusahaan sampel diperoleh sehingga menghasilkan total 122 unit analisis yang akan digunakan dalam penelitian. Analisis regresi linier berganda digunakan untuk menguji pengaruh antar variabel. Teknik analisis data menggunakan statistik deskriptif dan teknik analisis statistik inferensial. Temuan penelitian membuktikan bahwa ukuran perusahaan berpengaruh positif signifikan terhadap <em>environmental disclosure. </em>Hasil yang serupa terdapat pada variabel <em>leverage</em> dan tipe auditor yang menemukan pengaruh positif signifikan terhadap <em>environmental disclosure</em>. Sementara itu, tipe industri, <em>women directors</em> dan kepemilikan manajerial tidak berpengaruh signifikan terhadap <em>environmental disclosure.</em> Berdasarkan hasil penelitian, pemilihan KAP <em>big four</em> sebagai auditor perusahaan dapat meningkatkan pelaporan <em>environmental disclosure</em>, hal ini dikarenakan kualitas laporan yang diaudit memiliki kredibilitas tinggi dan mengharuskan perusahaan untuk dapat melaporkan <em>environmental disclosure</em> dalam laporan bisnisnya. Perusahaan besar lebih mendapat perhatian oleh masyarakat karena kredibilitas dan reputasinya. Pengungkapan lingkungan merupakan salah satu cara untuk mempertahankan kredibilitas perusahaan.</p><p><strong>Kata Kunci:</strong> <em>Content Analysis, Environmental Disclosure, Leverage, Singapore Exchange</em>.</p></div>