| Issue |
E3S Web Conf.
Volume 650, 2025
The 10th International Conference on Energy, Environment, and Information Systems (ICENIS 2025)
|
|
|---|---|---|
| Article Number | 02042 | |
| Number of page(s) | 7 | |
| Section | Environment | |
| DOI | https://doi.org/10.1051/e3sconf/202565002042 | |
| Published online | 10 October 2025 | |
The impact of institutional ownership on environmental disclosure: Evidence form basic material sector in indonesia
1 Master Program of Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Negeri Semarang, Semarang, 50229, Indonesia
2 Accounting Department, Department of Accounting, Faculty of Economics and Business, Universitas Negeri Semarang, Semarang, 50229, Indonesia
* Corresponding author: abayu442@students.unnes.ac.id
Environmental disclosure in Indonesia remains very low because many companies are still in the process of implementing sustainability. This study aims to determine the influence of institutional domestic investors, institutional developed investors, and institutional developing investors on environmental disclosure. A total of 110 companies in the basic materials sector listed on the Indonesia Stock Exchange (IDX) during the period 2019-2023 were included as the population in this study. The sample selection in this study used purposive sampling, resulting in 61 units of analysis. The results of this study indicate that institutional domestic investors and institutional developed investors have an influence on environmental disclosure. However, institutional developing investors do not influence environmental disclosure.
© The Authors, published by EDP Sciences, 2025
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