?url_ver=Z39.88-2004&rft_id=1811031061&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=ANALISIS+PENGARUH+KINERJA+LINGKUNGAN%2C+LEVERAGE%2C+UKURAN+PERUSAHAAN+DAN+PROFITABILITAS+TERHADAP+PENGUNGKAPAN+LINGKUNGAN+PADA+PERUSAHAAN+BUMN%0D%0AYANG+TERDAFTAR+DI+BURSA+EFEK+INDONESIA+(BEI)%0D%0APERIODE+2016-2020%0D%0A&rft.creator=Aldi+Haslanu%2C+1811031061&rft.subject=330+Ekonomi&rft.description=%0D%0AABSTRACT%0D%0A%0D%0AANALYSIS+OF+THE+INFLUENCE+OF+ENVIRONMENTAL+PERFORMANCE%2C+LEVERAGE%2C+COMPANY+SIZE+AND+PROFITABILITY+ON+ENVIRONMENTAL+DISCLOSURE+IN+SOE+COMPANIES%0D%0ALISTED+ON+THE+INDONESIA+STOCK+EXCHANGE+(IDX)%0D%0AFOR+THE+2016-2020+PERIOD%0D%0A%0D%0A%0D%0ABy%3A%0D%0A%0D%0AAldi+Haslanu%0D%0A%0D%0AThis+study+aims+to+analyze+the+effect+of+environmental+performance%2C+leverage%2C+firm+size%2C+and+profitability+influenced+by+environmental+disclosure.+To+ensure+that+the+company+is+environmentally+responsible+and+in+accordance+with+operational+standards%2C+the+company+will+implement+information+disclosure%2C+such+as+environmental+disclosure.+This+is+in+accordance+with+the+recommendations+of+the+Ministry+of+Environment+and+Forestry.+However%2C+in+reality%2C+not+all+companies+make+environmental+disclosures.+For+this+reason%2C+it+is+necessary+to+study+what+factors+influence+companies+to+make+environmental+disclosures.+This+study+uses+quantitative+data%2C+namely+secondary+data+sourced+from+the+annual+reports+of+SOEs+listed+on+the+Indonesia+Stock+Exchange+for+the+2016-2020+period%2C+SOE+sustainability+reports+and+Proper+results+accessed+through+their+official+website.+The+data+analysis+technique+used+is+descriptive+statistical+test%2C+classical+assumption+test%2C+and+multiple+regression+test.+The+results+in+this+study+indicate+a+significant+effect+of+environmental+performance+and+firm+size+on+environmental+disclosure+of+state-owned+enterprises+in+Indonesia%2C+while+leverage+and+profitability+do+not+show+a+significant+effect+on+environmental+disclosure+of+state-owned+enterprises+in+Indonesia.+These+results+explain+that+SOEs+in+Indonesia+are+more+focused+on+environmental+performance+and+company+size%2C+rather+than+their+leverage+and+profitability+on+their+decision+to+make+environmental+disclosures.%0D%0A%0D%0A%0D%0AKeywords%3A+Environmental+performance%2C+leverage%2C+firm+size%2C+profitability%2C+environmental+disclosure.%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0AABSTRAK%0D%0A%0D%0AANALISIS+PENGARUH+KINERJA+LINGKUNGAN%2C+LEVERAGE%2C+UKURAN+PERUSAHAAN+DAN+PROFITABILITAS+TERHADAP+PENGUNGKAPAN+LINGKUNGAN+PADA+PERUSAHAAN+BUMN%0D%0AYANG+TERDAFTAR+DI+BURSA+EFEK+INDONESIA+(BEI)%0D%0APERIODE+2016-2020%0D%0A%0D%0AOleh%3A%0D%0A%0D%0AAldi+Haslanu%0D%0A%0D%0APenelitian+ini+bertujuan+untuk+menganalisis+pengaruh+kinerja+lingkungan%2C+leverage%2C+ukuran+perusahaan%2C+dan+profitabitas+dipengaruhi+oleh+pengungkapan+lingkungan.+Untuk+memastikan+perusahaan+bertanggung+jawab+terhadap+lingkungan+dan+sesuai+dengan+standar+operasional%2C+maka+perusahaan+akan+menerapkan+keterbukaan+informasi%2C+seperti+pengungkapan+lingkungan.+Hal+ini+sesuai+dengan+rekomendasi+Kementerian+Lingkungan+Hidup+dan+Kehutanan.+Namun+kenyataannya%2C+tidak+semua+Perseroan+melakukan+pengungkapan+lingkungan.+Untuk+itu+perlu+dikaji+faktor-faktor+apa+saja+yang+mempengaruhi+perusahaan+melakukan+pengungkapan+lingkungan.+Penelitian+ini+menggunakan+data+kuantitatif%2C+yaitu+data+sekunder+yang+bersumber+dari+laporan+tahunan+BUMN+yang+terdaftar+di+Bursa+Efek+Indonesia+periode+2016-2020%2C+laporan+keberlanjutan+BUMN+dan+hasil+Proper+yang+diakses+melalui+situs+resmi+mereka.+Teknik+analisis+data+yang+digunakan+adalah+uji+statistik+deskriptif%2C+uji+asumsi+klasik%2C+dan+uji+regresi+berganda.+Hasil+dalam+penelitian+ini+menunjukkan+pengaruh+yang+signifikan+dari+kinerja+lingkungan+dan+ukuran+perusahaan+terhadap+pengungkapan+lingkungan+perusahaan+BUMN+di+Indonesia%2C+sedangkan+leverage+dan+profitabilitas+tidak+menunjukkan+pengaruh+yang+signifikan+terhadap+pengungkapan+lingkungan+perusahaan+BUMN+di+Indonesia.+Hasil+ini+menjelaskan+bahwa+BUMN+di+Indonesia+lebih+fokus+pada+kinerja+lingkungan+dan+ukuran+perusahaan%2C+daripada+leverage+dan+profitabilitas+mereka+pada+keputusan+mereka+untuk+melakukan+pengungkapan+lingkungan.%0D%0A%0D%0A%0D%0AKata+Kunci+%3A+Kinerja+lingkungan%2C+leverage%2C+ukuran+perusahaan%2C+profitabilitas%2C+pengungkapan+lingkungan.%0D%0A&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS&rft.date=2022-09-06&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F66599%2F1%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F66599%2F2%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F66599%2F3%2FSKRIPSI%2520TANPA%2520PEMBAHASAN.pdf&rft.identifier=++Aldi+Haslanu%2C+1811031061++(2022)+ANALISIS+PENGARUH+KINERJA+LINGKUNGAN%2C+LEVERAGE%2C+UKURAN+PERUSAHAAN+DAN+PROFITABILITAS+TERHADAP+PENGUNGKAPAN+LINGKUNGAN+PADA+PERUSAHAAN+BUMN+YANG+TERDAFTAR+DI+BURSA+EFEK+INDO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