PENGARUH KINERJA LINGKUNGAN, PERTUMBUHAN PENJUALAN DAN DEBT TO EQUITY RATIO TERHADAP ENVIRONMENTAL DISCLOSURE PADA PERUSAHAAN SEKTOR UTAMA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2016

RIMA ROSIANA. The Influence of Environmental Performance, Sales Growth and Debt To Equity Ratio on Environmental Disclosure. Faculty of Economics Universitas Negeri Jakarta, 2018. Environmental disclosure in Indonesia is voluntary due to the absence of regulations governing how these environmental disclosures are reported. With the absence of regulations on the disclosure of the environment, each company will have its own disclosure policy of the company's environment so that it impacts on the number of companies that do not disclose its environmental activities. This study aims to analyze the influence of environmental performance, sales growth and debt to equity ratio on environmental disclosure. The population of this study is main sector companies that listed in Indonesia Stock Exchangefor 2014-2016 period. Sampling technique is purposive sampling. Processing data using Eviews 8 application with descriptive statistical and panel data regression. The result shows that environmental disclosure has positive significant effect on environmental disclosure, sales growth has negative significant effect on environmental disclosure and debt to equity ratio has no effect on environmental disclosure Keywords :Environmental Disclosure, Environmental Performance, PROPER, Sales Growth, Debt to Equity Rati