Influence Of Financial Performance, Environmental Performance And Leverage On Environment Disclosure
Keywords:
Financial Performance, Environmental Performance, Leverage, Environment DisclosureAbstract
The purpose of doing this research is to examine the effect of financial performance, environmental performance and leverage on environmental disclosure. The research period is 5 years starting from 2017-2021. Obtained as many as 12 food and beverage sub-sector manufacturing companies listed on the BEI. Sample selection using purposive sampling method. Hypothesis testing is done by panel data regression analysis. The research results show that financial performance have a positive effect on environmental disclosure, environmental performance and leverage had no effect on environmental disclosure.
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Copyright (c) 2024 Sarah Nurjanah, Dirvi Surya Abbas (Author)
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