Pengaruh Profitabilitas Dan Leverage Terhadap Pengungkapan Lingkungan

Abstract

This study aims to examine the effect of profitability and leverage on environmental disclosure of companies on the Indonesia Stock Exchange. This study uses secondary data in the form of annual reports during 2016-2018 accessed on www.idx.co.id. The population in this study is 641 companies and the samples are 48 companies selected using the Purposive sampling method. The data analysis method used is multiple linear regression with the help of the SPSS program. The results show that profitability affect environmental disclosure and leverage affect negative environmental disclosure.

Waste Disclosure to Energy Sector Companies

“…The high level of profitability in companies that have sufficient funds is used to inform information related to the environment because they have sufficient resources, compared to companies that have low profitability (Lady Junita &;Yulianto, 2018;Nugraha &;Juliarto, 2015). Research conducted by Aulia &;Agustina (2015), Hendrianto et al, (2022), Hilmi &;Rinanda (2020), said that profitability has a positive effect on environmental disclosure. Based on the explanation above, the researcher draws the following hypothesis: H1: Profitability has a positive effect on waste disclosure…”

“…The adverse impacts caused to society occur today to affect the surrounding such as pollution, waste, security, and labor problems caused by various fields of the company, one of which is the use of natural resources (Hilmi &;Rinanda, 2020;Pangarso et al, 2016). Environmental problems make responses from many parties ranging from consumers, Stakeholders, the government to parties involved on a large and small scale in the environment to solve problems that cause environmental damage (Fitriyani & Mutmainah, 2012;Yanti et al, 2021).…”

Pengaruh Good Corporate Governance dan Profitabilitas Terhadap Kinerja Keuangan Perusahaan dengan Kebijakan Dividen sebagai Variabel Pemoderasi pada Perusahaan Sektor Perbankan di Bursa Efek Indonesia

“…Penelitian ini dapat dikatakan sejalan dengan penelitian yang dilakukan oleh (Nugraha et al, 2020), (Budiasih et al, 2023), (Hilmi & Rinanda, 2020) yang memaparkan mengenai kebijakan dividen tidak dapat memoderasi pengaruh profitabilitas terhadap kinerja keuangan perusahaan.…”

Pengaruh Ukuran Perusahaan, Leverage dan Profitabilitas terhadap Environmental Disclosure (Studi Empiris pada Perusahaan Manufaktur Subsektor Kimia yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021)

“…Penelitian ini mereplika dari penelitian yang dilakukan oleh Maulana et al (2021) dimana penelitian ini menggunakan ukuran perusahaan, profitabilitas, leverage dan kinerja lingkungan terhadap environmental disclosure. Hilmi & Rinanda (2020) Berdasarkan penjelasan secara singkat dan masih terdapat fenomena yang terjadi masih terdapat perusahaan yang melakukan pelanggaran terhadap pencemaran dan tidak melakukan pengungkapan lingkungan serta adanya Gap atau perbedaan dari hasil penelitian sebelumnya.…”