PENGARUH FIRM CHARACTERISTIC TERHADAP ENVIRONMENTAL DISCLOSURE PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BEI PERIODE 2012-2015

This study aimed to examine the effect of Firm Characteristic on Environmental Disclosure on Food and Beverage sector companies listed on the Indonesian Stock Exchange (BEI) 2012-2015. Firm characteristic is measured by four indicators. They are profitability, leverage, firm size and firm age. As dependent variable, Environmental Disclosure were measured by a weighted score Global Reporting Initiative (GRI-G4) Guidelines. Data analysis method used multiple linear regression analysis. The sample of this study is the Food and Beverage sector companies manufacture which listed on the Indonesian Stock Exchange 2012-2015. Data were collected by using purposive sampling method. Therefore, there are 72 Food and Beverage companies became the object of research. The Results of study indicated the profitability have significant positive effect on Environmental Disclosure, leverage have no significant effect on Environmental Disclosure, firm size have significant positive effect on Environmental Disclosure and firm age do not effect on Environmental Disclosure. Keyword : Environmental Disclosure, Profitability, Leverage, Firm Size and Firm Age