Vol. 2 No. 2 (2024): April
Open Access
Peer Reviewed

WASTE DISCLOSURE TO ENERGY SECTOR COMPANIES

Authors

Jessica Vimala , Aminah

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Received: 2024-03-17
Accepted: 2024-04-29
Published: 2024-04-29

Abstract

Environmental problems still occur around, the main cause is company waste. The study was conducted with the aim of examining the effect of profitability, leverage and company size on waste disclosure. The data used are secondary data with quantitative methods. The purposive sampling method was used to select samples and obtain as many as 104 data on energy sector companies listed on the Indonesia Stock Exchange in 2021 – 2022. The results obtained by researchers show that the variables of profitability and company size have a significant positive effect on waste disclosure. While leverage has a significant negative effect on waste disclosure.

Keywords:

Profitability Leverage Company Size Waste Disclosure

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Author Biographies

Jessica Vimala, Faculty of Economics and Business, Bandar Lampung University, Indonesia

Author Origin : Indonesia

Aminah, Faculty of Economics and Business, Bandar Lampung University, Indonesia

Author Origin : Indonesia

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How to Cite

Jessica Vimala, & Aminah. (2024). WASTE DISCLOSURE TO ENERGY SECTOR COMPANIES. International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC), 2(2), 619–631. https://doi.org/10.61990/ijamesc.v2i2.223

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