Pengaruh Kinerja Lingkungan, Biaya Lingkungan, Umur Perusahaan dan Kepemilikan Institusional terhadap Pengungkapan Informasi Lingkungan pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia di BEI Periode 2019-2022

Abstract

Environmental information disclosure is a disclosure that displays information about the environment and includes a form of corporate responsibility to stakeholders regarding environmental issues themselves. This study was conducted with the aim of knowing the effect of environmental performance, environmental costs, company age and institutional ownership on environmental information disclosure. Manufacturing companies in the basic and chemical industry sector listed on the IDX from 2019-2022 became the population of this study. This study uses secondary data sourced from the company's annual report and sustainability report. The study population was 83 companies and the number of samples using purposive sampling was obtained as many as 20 companies. The results prove that environmental performance and company age have a positive and significant effect on environmental information disclosure. While environmental costs and institutional ownership have no effect on the disclosure of environmental information. Based on these findings, manufacturing companies in the basic and chemical industry sector on the IDX are expected to be able to improve the quality of information in disclosing their environmental information.