Amir Indrabudiman
Published: 2016
Total Pages: 16
Get eBook
This study examines the effect of the characteristics of the company (which includes the company's profitability, age, earnings per share, size, public ownership, leverage, size of the board) on social and environmental disclosure in the annual report. Multiple linear regression was used for analysis of data on 40 mining companies listed on the Indonesia Stock Exchange in 2014. This study showed that the characteristics of the company has a positive and significant impact on the disclosure of social and environmental data (which consists of the theme of economic, environmental, labor, rights human rights, society, product liability, and additional mining indicators). Partial test results showed that the only variable Earnings Per Share (EPS), which has a positive and significant impact on the company's social and environmental outcomes disclosure. Test between sub-variables/dimensions indicate that EPS significantly influence the disclosure of economic performance, environmental, product liability and additional indicators. Meanwhile, debt had a significant effect on product disclosure, the public and additional indicators. Then, age was significant towards the disclosure of additional indicators of mining. In addition to significantly affect the size of the Board and the public disclosure of additional indicators of mining. Then the size of the company's significant influence on product disclosure.