Main Article Content
Abstract
The purpose of this research is to examine the effect of firm size, profitability, leverage on environmental disclosure with competitive advantage as moderation. The research period is 3 years starting from 2019 to 2021. There are 64 manufacturing companies listed on the Indonesian stock exchange. sample selection using purposive sampling method. Hypothesis testing is done by using panel data regression analysis. The results of the study indicate that company size has a positive effect on environmental disclosure. Profitability, leverage, and competitive advantage have no effect on environmental disclosure. Competitive advantage is not able to moderate the relationship between company size and environmental disclosure. Competitive advantage is not able to moderate the relationship between profitability and environmental disclosure. Competitive Advantage is unable to moderate Leverage's relationship to Environmental Disclosure.
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References
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References
Abbas, S. (2021). Enterprise Risk Management, Inventory Intensity, Pre- Tax Foreign Income and Economic Performance: Competitive Advantage as Moderator. 2, 3518–3529.
Ahada, M., Purwohendi, U., & Murdayanti, Y. (2016). Pengaruh Environmental Performance Dan Komposisi Dewan Komisaris Terhadap Environmental Disclosure. Jurnal Wahana Akuntansi, 11(1), 1. https://doi.org/10.21009/10.21.009/wahana.011/1.4
Akhsa, N., & Darsono, D. (2021). Pengaruh kinerja lingkungan, kinerja keuangan, firm size, dan firm value terhadap environmental information disclosure. Diponegoro Journal of Accounting, 10(1), 1–15. https://ejournal3.undip.ac.id/index.php/accounting/article/view/30238
Dowling, J., & Pfeffer, J. (1975). Organizational Legitimacy: Social Values and Organizational Behavior. The Pacific Sociological Review, 18(1), 122–136. https://doi.org/10.2307/1388226
Dyduch, J. (2017). Financial Environmental Disclosure in the Annual Reports of Listed Companies in Poland. International Journal of Trade, Economics and Finance, 8(3), 169–174. https://doi.org/10.18178/ijtef.2017.8.3.557
Eksandy, A., & Sari, R. U. (2020). Competitive Advantage Moderate : Environmental Performance and Corporate Social Performance Against Economic Performance.
Elshabasy, Y. N. (2018). The impact of corporate characteristics on environmental information disclosure: An empirical study on the listed firms in Egypt. Journal of Business and Retail Management Research, 12(2), 232–241. https://doi.org/10.24052/jbrmr/v12is02/tioccoeidaesotlfie
Gray, R., Kouhy, R., & Lavers, S. (1995). Corporate social and environmental reporting. Accounting, Auditing & Accountability Journal, 8(2), 47–77. https://doi.org/10.1108/09513579510146996
Kiswanto, Apriyani, I. D., Yanto, H., Hajawiyah, A., & Djajadikerta, H. G. (2020). Determinants of environmental disclosure in Indonesia. Journal of Environmental Management and Tourism, 11(3), 682–691. https://doi.org/10.14505/jemt.v11.3(43).22
Maulana, B., & Baroroh, N. (2022). Pengaruh Tipe Industri , Ukuran Perusahaan , Profitabilitas , Leverage dan Environmental Performance Terhadap Environmental Disclosure ( Studi Empiris pada Perusahaan Peserta PROPER. 6, 930–939.
Mohammad, W. M. W., & Wasiuzzaman, S. (2021). Environmental, Social and Governance (ESG) disclosure, competitive advantage and performance of firms in Malaysia. Cleaner Environmental Systems, 2(September 2020), 100015. https://doi.org/10.1016/j.cesys.2021.100015
Naidia, R., Wulandari, A., & Septiani, A. (2017). Pengaruh Ukuran Perusahaan, Profitabilitas, Dan Leverage Terhadap Sustainability Disclosure. Diponegoro Journal of Accounting, 6, 1–8. http://ejournal-s1.undip.ac.id/index.php/accounting
Nainggolan, A. (2018). Competitive Advantage Dan Upaya Meningkatkan Laba Perusahaan. Jurnal Manajemen Volume 4 Nomor 1 (2018), 4, 1–14.
Natalia, F. (2021). Digugat karena Dugaan Pencemaran Lingkungan, Begini Penjelasan PT Greenfields Indonesia. Kompas.Com. https://www.kompas.tv/article/197091/digugat-karena-dugaan-pencemaran-lingkungan-begini-penjelasan-pt-greenfields-indonesia
Nugraha, D. E. B., & Juliarto, A. (2015). Pengaruh ukuran perusahaan, tipe industri, profitabilitas, leverage, dan kinerja lingkungan terhadap environmental disclosure. Diponegoro Journal Of Accounting, 4(4), 1–15.
Porter, M. (1996). America’s green strategy. Business and the Environment: A Reader, 33, 1072.
Putri, N., & Wahyuningrum, I. F. S. (2021). Faktor-Faktor Yang Mempengaruhi Environmental Disclosure Pada Perusahaan Manufaktur Di Singapore Exchange (Sgx). Jurnal Akuntansi Bisnis, 14(1). https://doi.org/10.30813/jab.v14i1.2404
Walhi. (2017). Indah Kiat Pulp and Paper Sumber Kerusakan Lingkungan. Walhi.or.Id. https://www.walhi.or.id/indah-kiat-pulp-paper-sumber-kerusakan-lingkungan