PERFORMANCE, AWARD, INSTITUTIONAL OWNERSHIP, MEDIA COVERAGE: DAMPAK TERHADAP ENVIRONMENTAL DISCLOSURE DI INDONESIA

Adita Mutiara Annisa, Husnah Nur Laela Ermaya

Abstract


This study aims to examine how environmental performance, environmental award, institutional ownership, and media coverage influence environmental disclosure. The population in this study were non-financial companies listed on the Indonesia Stock Exchange and PROPER for the period 2018 – 2020. The research sample was determined using purposive sampling. This study has a sample of 83 data processed using the IBM SPSS 26 statistical program and analyzed using multiple regression. The result of the statistical tests proved that institutional ownership has a positive effect on environmental disclosure. Meanwhile, environmental performance, environmental awards, and media coverage do not affect environmental disclosure.


Keywords


Environmental Disclosure, Environmental Performance, Environmental Award, Institutional Ownership, Media Coverage.

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References


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