| Issue |
E3S Web Conf.
Volume 426, 2023
The 5th International Conference of Biospheric Harmony Advanced Research (ICOBAR 2023)
|
|
|---|---|---|
| Article Number | 02131 | |
| Number of page(s) | 6 | |
| Section | Innovative Management and Sustainable Society | |
| DOI | https://doi.org/10.1051/e3sconf/202342602131 | |
| Published online | 15 September 2023 | |
The Role of Firm Characteristics and Environmental Performance on Environmental Disclosure (Study from Indonesian Non-Financial Sector)
Accounting Department, BINUS Online Learning, Bina Nusantara University, Jakarta, Indonesia 11480
* Corresponding author: maria.adi@binus.ac.id
This research aims to analyze firm characteristics and environmental performance’s role in environmental disclosure. Using data from Indonesian Stock Exchange from 2018-2021, 80 data from the non-financial sector were selected for further analysis. Firm characteristics represent by profitability and firm size. The results show that profitability, firm size, and environmental performance positively affect environmental disclosure simultaneously. A partial analysis was conducted and shows that firm size has a positive effect on environmental disclosure. In line with legitimacy theory, the larger the company, they will give more transparency disclosure to the public as a form of responsibility.
© The Authors, published by EDP Sciences, 2023
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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