Faktor-faktor yang Mempengaruhi Pengungkapan Lingkungan pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2021-2023

Penulis

  • Ulin Nihayah Universitas Islam Sultan Agung Semarang
  • Naila Najihah Universitas Islam Sultan Agung Semarang

Kata Kunci:

Environmental Disclosure, Firm Age, Environmental Performance, Independent Commissioner, Profitability

Abstrak

This study aims to examine and analyze the factors that influence environmental disclosure in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period of 2021–2023. The independent variables in this study include environmental performance, environmental management system, proportion of independent commissioners, firm size, firm age, and profitability. Environmental disclosure is measured using the Global Reporting Initiative (GRI) G4 indicators. This research employs a quantitative approach with a sample of 151 manufacturing companies selected using purposive sampling. The data were analyzed using multiple linear regression with the assistance of SPSS version 25. The results show that only three out of the six independent variables have a significant influence on environmental disclosure. However, only one of these three—firm age—has a positive direction of influence. This indicates that only one hypothesis is accepted in this study. The coefficient of determination (R²) is 0.328, meaning that 32.8% of the variation in environmental disclosure can be explained by the six independent variables. These findings suggest that internal company factors are not sufficient to fully explain environmental disclosure variations, highlighting the possible influence of external factors such as regulatory pressure or stakeholder expectations.

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Unduhan

Diterbitkan

2025-11-01

Cara Mengutip

Ulin Nihayah, & Naila Najihah. (2025). Faktor-faktor yang Mempengaruhi Pengungkapan Lingkungan pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2021-2023. Jurnal Ilmiah Raflesia Akuntansi, 11(2), 693–704. Diambil dari http://ejournal.polraf.ac.id/index.php/JIRA/article/view/1119

Terbitan

Vol 11 No 2 (2025): Jurnal Ilmiah Raflesia Akuntansi

Bagian

Articles

Lisensi

Hak Cipta (c) 2025 Ulin Nihayah, Naila Najihah

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Artikel ini berlisensi Creative Commons Attribution 4.0 International License.