FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN AKUNTANSI LINGKUNGAN PADA PERUSAHAAN SEKTOR ENERGY YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)

Muhammad, Ridwan and Ethika, Ethika (2024) FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN AKUNTANSI LINGKUNGAN PADA PERUSAHAAN SEKTOR ENERGY YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI). Diploma thesis, Universitas Bung Hatta.

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Abstract

This research aims to analyze the influence of profitability, leverage, liquidity, and the long-term financing contribution on environmental accounting disclosures. The sampling method for this research used purposive sampling. This research uses secondary data sources, including financial reports, annual reports, and sustainability reports. The population of this research is energy sector companies listed on the Indonesia Stock exchange in the period 2018 to 2023. The data obtained for this research were 9 energy sector companies with a total sample of 54 samples. Data analysis was carried out using SmartPLS version 3. The research results show that leverage has a negatife effect on environmental accounting disclosure, Long-term financing contribution has a positife on environmental accounting disclosures. Meanwhile profitability and liquidity have no effect on environmental accounting disclosures.

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