<p class="Style1"><strong><em>The aim of this research is to analyze the factors that impact the public companies' </em></strong><strong><em>enviromental disclosure and also to analyze the impact of corporate (company's size, age, </em></strong><strong><em>ROA and earnings management) on coprporate disclosure (mandatory and voluntary). Data </em></strong><strong><em>are obtained from 60 companies, which are listed on Jakarta Stock Exchange, and </em></strong><strong><em>selected based on the purposive sampling method. The data analysis method is used the </em></strong><strong><em>path analysis. The result of this research show that on the significant rate of 5%, the </em></strong><strong><em>company's size, ROA, earnings management and </em></strong><em>corporate </em><strong><em>disclosure have a significant </em></strong><strong><em>effect </em></strong>to <strong><em>environmental disclosure. While for the company's age and financial leverage </em></strong><strong><em>have no significant effect to the environmental disclosure.</em></strong></p><p class="Style1"><strong><em>Keywords: Enviromental disclosure, company's size, company's age, ROA and coprporate disclosure.</em></strong></p>
<p class="Style1"><em>This study investigates the interaction and influence of firm size, industry group, ROE with </em><em>corporate disclosure and its impact towards environmental disclosure for companies listed at the Jakarta Stock Exchange, on 691isted companies. The type of this research was explana-</em><em>tory research. The method of analysis of this researrh used linear regression method to examine association between dependent and independent variables. The results show that the independent variables simultaneously influence firm size, industry group, ROE with </em><em>corporate disclosure on corporate disclosure were tested with level of effect are weak in the </em><em>range of 9,5% and simultaneously the effect of </em><em>fiM1 </em><em>size, industry group, ROE with corporate </em><em>disclosure and its impact towards environmental disclosure are moderate in the amount of </em><em>63%. The difference of the result was caused bydifferent industry groups characteristics and </em><em>firm size company listed in capital market in Indonesia.</em></p><em>Keywords: firm size, industry group, ROE, corporate disclosure and environmental disclosu</em>
Penelitian ini bertujuan untuk menganalisis pengaruh rotasi auditor terhadap kualitas audit, pengaruh fee audit terhadap kualitas audit dan pengaruh audit tenure terhadap kualitas audit. Data yang didapat melalui website resmi Bursa Efek Indonesia di www.idx.co.id. Populasi yang terdapat pada penelitian ini merupakan seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2018-2020. Sampel dalam penelitian ini menggunakan metode Purposive Sampling. Hasil dari penelitian ini disimpulkan bahwa variabel rotasi audit tidak berpengaruh terhadap kualitas audit, variabel audit fee berpengaruh positif terhadap kualitas audit, variabel audit tenure tidak berpengaruh terhadap kualitas audit.
Research on the seven subsidiaries of State Owned Enterprises aims to obtain empirical evidence on enterprise risk management and compliance to corporate performance on audit reporting. The results that enterprise risk management is not significant influence on corporate performance. But compliance has a significant impact on corporate performance. The influence of enterprise risk management and compliance to company performance simultaneously having a more significant contribution than just relying on mere compliance. The impact of this research on internal audit theory that the corporation should include aspects of the risk management as has been adopted in the COSO 2004.Keywords: Enterprise risk management, Compliance, Corporate performance
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