KARAKTERISTIK PERUSAHAAN DAN ENVIRONMENTAL DISCLOSURE : STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA 2012-2014

ABSTRACT RAMAJI JUWONO. Company Characteristics and Environmental Disclosure : Study At Manufacturing Company Listed In Indonesia Stock Exchange. Faculty of Economics, Universitas Negeri Jakarta. 2016 The purpose of this research is to analyze the influence some characteristics company that size, leverage, profitability, age and number of board commisioners toward environmental disclosure. Period used are three years, from 2012 until 2014, using secondary data from annual report collected from the Indonesian Stock Exchange (IDX) website, idx.co.id. The technique used for sampling is purposive sampling, hence 38 manufacturing companies with three years of observations equa1 114 observations. Environmental disclosure as dependent variable is measured by total score of Indonesian Environmental Reporting Index. While the independent variable are company size obtained from natural logarithm of total assets, leverage which is measured by degree of financing leverage (DFL), profitability is measured as return on assets, company age is calculated from the difference between years of research with the years of company was built and number of board commisioners are known from number of board commisioners information on annual report. The influence of the five variables and relationships are tested using multiple regression analysis. T-test results showed that company size, leverage, profitability and number of commisioners has positive influence and significant on environmental disclosure. But, company age and have insignificant result on environmental disclosure. Keywords: Environmental Disclosure, Company Size, Leverage, Profitability, Company Age, Number of Commisioners, Manufacturing Company