Abstract
These studies aims to examine and analyze the effect of environmental performance, fi rm size, and profi tability on environmental disclosure in mining companies, participating in PROPER Program and are listed on the Indonesia Stock Exchange (IDX) period 2012-2015. This study is an explanatory study using quantitative approach. The sample consists of 52 respondents from 13 companies x 4 (period 2012-2015). There were 4 outlier data obtained, therefore the final sample used is 48 selected using a purposive sampling technique. The data were analyzed using a classical assumption test and multiple linear regression analysis. The results show that environmental performance and fi rm size have positive effect on environmental disclosure, while profi tability has no effect on environmental disclosure. This study has limitations on the number of samples, because there are still many companies that have not participated in the PROPER program. It can be implied that this study illustrates that the companies to be more concerned about the environment. Therefore, it is recommended that further research use more research samples.
Highlights
This study discusses the disclosure of corporate responsibility towards the environment, or it is well known as environmental disclosure
This study has a population consisting of the companies that participate in PROPER Program and are listed on the Indonesia Stock Exchange (IDX)
Companies that take part in the PROPER program have shown that the companies have paid attention and cared for the environment, so that they receive positive value from investors or stakeholders
Summary
This study discusses the disclosure of corporate responsibility towards the environment, or it is well known as environmental disclosure. The problems of environmental pollution in Indonesia have increased. This can be seen from the phenomena that occur regarding environmental pollution by mining companies, including the impact on the environment. Various disasters that have arisen in Indonesia as a result of environmental pollution include flash floods in Java and Sumatra, forest fires in several protected forests in Kalimantan, mudflows mixed with sulfur gas in Sidoardjo, East Java and others. This proves that the company’s awareness and concern for the environment is still relatively low
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