Determinant Factors Of Environmental Accounting, Empirical Studies On Manufacturing Industries Listed On The Indonesia Stock Exchange

Abstract

This research aims to determine the influence of financial performance, company size, and capital
structure on the disclosure of environmental accounting information in manufacturing companies in the
consumer goods industry sector listed on the Indonesia Stock Exchange for the 2018-2020 period. This
research uses secondary data obtained from financial reports published by the Indonesia Stock
Exchange (BEI) via www.idx.co.id and the company website. The population in this study are
manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock
Exchange, consisting of 67 companies. Sampling was carried out using the purposive sampling method.
The analytical method used is multiple linear regression analysis. The research results show that
financial performance influences the disclosure of environmental accounting information, company size
and capital structure do not influence the disclosure of environmental accounting information.
However, financial performance, company size, and capital structure simultaneously influence the
disclosure of environmental accounting information.