Year-end Sale % OFF 
Abstract
The purpose of this study is to identify the factors that influence environmental disclosure. The study population is 156 companies consisted of companies in the agricultural sector, the consumer goods industry sector, and the basic & chemical industry sector which were listed on the Indonesia Stock Exchange and participated in PROPER 2014-2018. The purposive sampling method was used to determine the research sample in order to obtain 26 company samples or 130 units of analysis. The analysis technique in this study uses multiple linear regression analysis. The results of this study indicate that the level of environmental disclosure in the three corporate sectors in Indonesia is classified as low, due to the absence of standard guidelines for conducting environmental disclosure, so it is still voluntary. The results also show that the variables of board commissioners’ size, size of the audit committee, environmental certification, profitability, and company size have a significant positive effect on environmental disclosure, while leverage has no effect on environmental disclosure. With the low level of corporate environmental disclosure in Indonesia, it is hoped that the government can establish standard, precise, and mandatory guidelines so that companies can further increase information regarding environmental disclosure.
Highlights
The problem of environmental damage by industrial companies in Indonesia is the centre of attention at nowadays
The test results prove that the average level of environmental disclosure in the agricultural sector companies, the consumer goods industry sector, and the basic & chemical industry sector experiences differences and is classified as still low, which is below the value of 50%
This is since in Indonesia there are no definite guidelines for reporting the environmental performance of companies so that there are still many companies that report environmental performance differently by adjusting the complexity and policies of each company and using different environmental disclosure guidelines, many companies have used the guidelines from GRI
Summary
The problem of environmental damage by industrial companies in Indonesia is the centre of attention at nowadays. The environmental damage caused by the waste resulting from the operational activities of industrial companies has greatly caused restlessness of the people living around it. The Ministry of Environment and Forestry through the Directorate General of Law Enforcement in 2015-2018 has handled public complaints regarding cases of environmental damage through direct and indirect complaints with total 2,677 cases. The case of environmental pollution caused by industrial activities in Indonesia occurred at PT Ultra Jaya Milk, which is located in Gadobangkong Village, West Bandung Regency. PT Ultra Jaya maximized the IPAL processing by repairing damaged equipment and replacing it with new tools so that the odour of waste does not occur again (JabarEkspres.com)
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