THE EFFECT OF TYPE OF INDUSTRY, SIZE, AGE AND PROFITABILITY TOWARD ENVIRONMENTAL DISCLOSURE

This research analyses the environmental disclosure in Indonesia by reviewing the annual report of corporations. This research examines in order to prove the effect of type of industry, size, age and profitability toward environmental disclosure. This study take all of the samples listed in Indonesia Stock Exchange during 2014-2016. Based on the criteria and data trimming, there are total 363 corporations used as sample. Multiple regression used to test hypothesises. The result shows type of industry and age do not have positive significant relationship toward environmental disclosure. Otherwise, size and profitability have positive significant relationship toward environmental disclosure