Environmental disclosure on agricultural and mining sector

Abstract

This study aims to understand the environmental disclosure of agricultural and mining companies. Especially the impact of independent are commissioners, leverage ratios, firm size, and liquidity ratios on environmental disclosure. The population is the agricultural and mining sector's companies in 2014-2019 with 61 companies. Sampling using purposive sampling technique and uses multiple linear regression analysis with SPSS. The results show that firm size, liquidity ratio, and leverage ratio harm environmental disclosure. However, the independent board of commissioners does not affect environmental disclosure. In conclusion, if the leverage ratio, liquidity ratio, and company size are increase, it will reduce the level of environmental disclosure. Hence, agricultural and mining companies in Indonesia have to improve environmental responsibility. Then, the government should make an effective policy for environmental disclosure.