| dc.description.abstract | The research objectives are to investigate Environmental Information Disclosures of companies listed in Jakarta Stock Exchange, and to analyze the effects of Company Stre, Company Profitability, Company Leverage, Company Profile towards Quantity and Quality of Environmental Disclosure. The research also to analyze the Quantity and Quality of Environmental Information Disclosures towards Stock Returns The samples of the study are 48 go public companies in Jakarta Stock Exchanges
that have announced annual reports for 2003, 2004, 2005. Content analysis technique is used to count Quantity and Quality of Environmental Information Disclosures. To examine hypotheses is used multiple regression analysis and simple regression analysis The results founds that Adjusted R Square is 0,148 and Quantity and Quality of Environmental Information Disclosure is 14,8% it can be described by Company Size, Company Profitability, Company Leverage and Company Profile and the rest is 85,2% those are described of the other reasons. Form the F-Test (Fisher Method) show that influences of independent variable such as Company Size, Company Profitability, Company Leverage and Company Profile to Quantity and Quality Environmental Information Disclosure simultaneous significance In Partial Corporate Characteristics like Company Size and Company Leverage shows significance affect. towards Quantity and Quality of Environmental Information Disclosure. This research cannot prove that Company Profitability and Company Profile influences significance towards Quantity and Quality of Environmental Information Disclosure. This research also show that the fact of variable Company Size has strong influences in Quantity and Quality of Environmental Information Disclosure. On the other hand, this research improve that there is no significance influence between Quantity and Quality of
Environmental Information Disclosure towards Stock Returns | en_US |
