Analisis Pengaruh Kinerja Lingkungan, Manajemen Laba, Ukuran Perusahaan, Dan Profitabilitas Terhadap Pengungkapan Lingkungan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia

Abstract

The purpose of this study is to analyze the effect of environmental performance, earnings management, firm size, and profitability to environmental disclosure. This study uses descriptive analysis and multiple linear regression analysis to examine the relationship between independent and dependent variable on 42 manufacuture companies listed in Indonesia Stock Exchange period 2011-2013. Environmental performance is measured using PROPER; earnings management is measured using discretionary accrual model Kothari et al. (2005); firm size measured using Log10 of total assets; profitability is measured using ratio of profit margin; environmental disclosure measured using Patten (2002) environmental disclosure item. This study found that environmental performance and firm size have impact on environmental disclosure. However earnings management and profitability have no impact on environmental disclosure.

The Effect of Earnings Management, Managerial Ownership, and Firm Size on Environmental Disclosure with Environmental Performance as Moderating

“…Sun et al(2010) mentioned the absolute DA value as a basis for measuring earnings management that may be both increasing income and decreasing income. The result of this study is in line with the research Sun et al (2010), Julianto & Sjarief (2016) and Sari & Nimba (2015).…”

“…The results of research conducted by Machmuddah et al, (2017) and Ningsih (2017) show the effect of earnings management with environmental disclosure has a significant positive relationship. Meanwhile, Sunet al, (2010) and Julianto & Sjarief (2016) obtained that earnings management does not have a significant effect on environmental disclosure.…”

“…Managers who practice earnings management will look for ways to anticipate suspicions and active actions that threaten their position. Managers will have the motivation to provide additional information in the form of environmental disclosure in an effort to cover earnings management (Julianto & Sjarief, 2016).…”

“…One of them is earnings management. Managers who practice earnings management will expand information transparency with environmental disclosure to reduce agency conflicts that arise from the inequality of desires between agents and principals (Julianto & Sjarief, 2016).…”

Pengaruh Good Corporate Governance Dan Kinerja Lingkungan Terhadap Pengungkapan Lingkungan

“…Dalam penelitian Aulia & Agustina (2015) mengungkapkan bahwa ukuran perusahaan, profitabilitas, kinerja lingkungan dan liputan media berpengaruh terhadap pengungkapan informasi lingkungan dan hanya leverage saja yang tidak memiliki pengaruh signifikan. Julianto & Syarief (2016) dalam penelitiannya membuktikan kinerja lingkungan dan ukuran perusahaan memiliki pengaruh terhadap pengungkapan informasi lingkungan.…”