The Effect of Company Size, Company Performance and Exposure to Media Exposure Availability of Environmental Information

Abstract

This objective of this research is to assess the influence of Company Size, Company Performance, and Media Exposure on the Availability of Environmental Information. The technique in sampling uses the purposive sampling method. The data was obtained from secondary data from 18 annual reports of manufacturing companies Food and Beverages sub-sectors listed on the Stock Exchange during 2016, 2017, and 2018. Data analysis was performed by multiple linear regression with SPSS version 16.00 for windows. The findings of the hypothesis analysis revealed that the independent variable of the company size was 0.983. The independent variable of the company's performance was 0.588, and the independent variable of the media exposure was 0.001. With these results, it can be stated that company size and company performance have no significant effect, whereas media exposure has a significant impact.