Pengaruh Kepemilikan Manajerial, Kualitas Audit dan Kinerja Keuangan Terhadap Corporate Environmental Disclosure sebagai Bentuk Tanggung Jawab Sosial dalam Laporan Tahunan (Studi Empiris pada Perusahaan Perusahaan Peserta Proper dan terdaftar di Bursa Efek Indonesia Tahun 2011-2015)

Abstract

This study aims to analyze the influence of managerial ownership, audit quality, and financial performance on Corporate Enviromental Disclosure. The samples in this study were determined by using purposive sampling method of 11 companies listed on Indonesian Government Company Enviromental Performancing Rating Program (PROPER) and The Indonesia Stock Exchange (IDX). The result of this study showed that managerial ownership does not affect the environmental disclosure. Quality audit and ROA significant effect on the financial performance of the company’s environmental disclosure. Simultaneously, the independent variables in this study significantly affect the dependent variable.