The Effect of Environmental Performance, Company Characteristics and Media Exposure on Environmental Disclosures (Study of Manufacturing Companies listed on the Indonesia Stock Exchange for the Period 2010-2021)

Abstract

This study examines the influence of environmental performance, media exposure and company characteristics as represented by profitability, firm size and leverage on environmental disclosure. The population in this study are manufacturing companies listed on the IDX for the 2010-2021 period with the selected research years, namely 2010, 2013, 2016, 2019 and 2021. The data analysis technique used in this research is a quantitative analysis using simple regression analysis using SPSS 26. This study used a sample of 125 manufacturing companies selected using a purposive sampling method. The results of this study explain that environmental performance, firm size and media exposure have a positive and significant effect on environmental disclosure. At the same time, profitability and leverage do not affect environmental disclosure.