Vol. 2 No. 2 (2024): April

Amanda Oktariyani, & Rachmawati, Y. (2021). The Effects of Profitability, Leverage, Environmental Performance and Gender Diversification on Environmental Disclosure in Mining Companies in Indonesia. Accounting and Management, 16(1). https://doi.org/10.30630/jam.v16i1.130

Aminah, Suhardjanto, D., Rahmawati, R., &; Winarna, J. (2022). Impact of Financial Performance and CSR Disclosures on Consumer Goods Industry Companies. https://doi.org/10.2991/978-94-6463-066-4_5

Angela, P., &; Handoyo, S. (2021). The Determinants of Environmental Disclosure Quality: Empirical Evidence from Indonesia. Journal of Accounting Auditing and Business, 4(1). https://doi.org/10.24198/jaab.v4i1.31489

Ardi, J. W., &; Yulianto, A. (2020). The Effect of Profitability, Leverage, and Size on Environmental Disclosure with the Proportion of Independent Commissioners as Moderating. Accounting Analysis Journal, 9(2), 123–130. https://doi.org/10.15294/aaj.v9i2.36473

Aulia, F. Z., &; Agustina, L. (2015). The Effect of Company Characteristics, Environmental Performance, and Media Coverage on Environmental Disclosure. Accounting Analysis Journal, 4(3).

Ayu, I., Oki, P., Dewi, Y., &; Yasa, G. W. (2017). The effect of company size, profitability, industry type and environmental performance on environmental disclosure. 20, 2362–2391.

Baalouch, F., Ayadi, S. D., &; Hussainey, K. (2019). A study of the determinants of environmental disclosure quality: evidence from French listed companies. Journal of Management and Governance, 23(4). https://doi.org/10.1007/s10997-019-09474-0

Belkhir, L., Bernard, S., &; Abdelgadir, S. (2017). Does GRI reporting impact environmental sustainability? A cross-industry analysis of CO2 emissions performance between GRI-reporting and non-reporting companies. Management of Environmental Quality: An International Journal, 28(2). https://doi.org/10.1108/MEQ-10-2015-0191

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Chandok, R. I. S., & Singh, S. (2017). Empirical study on determinants of environmental disclosure. Managerial Auditing Journal, 32(4/5). https://doi.org/10.1108/maj-03-2016-1344

Chen, R. C. Y., & Lee, C. H. (2017). The influence of CSR on firm value: an application of panel smooth transition regression on Taiwan. Applied Economics, 49(34), 3422–3434. https://doi.org/10.1080/00036846.2016.1262516

Chiu, C. L., Zhang, J., Li, M., Wei, S., Xu, S., &; Chai, X. (2020). A study of environmental disclosures practices in Chinese energy industry. Asian Journal of Sustainability and Social Responsibility, 5(1). https://doi.org/10.1186/s41180-020-00036-1

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Davianti, A., &; Putri, O. A. (2022). GRI 306 (2016): Waste Management Disclosure Practices in the Metal and Mineral Sector Mining Industry. Owner, 6(2), 1586–1596. https://doi.org/10.33395/owner.v6i2.796

Goddess, N. A. (2019). Corporate Governance, Profitability, Leverage, and Its Impact on Social and Environmental Disclosure. JIFA (Journal of Islamic Finance and Accounting), 2(2). https://doi.org/10.22515/jifa.v2i2.1950

Goddess, S. P., &; Keni. (2013). The Effects of Corporate Age, Profitability, Company Size and Leverage on Corporate Social Responsibility Disclosure. Journal of Business and Accounting, 15(1).

Diantimala, Y., &; Amril, T. A. (2018). The Effect of Ownership Structure, Financial and Environmental Performances on Environmental Disclosure. Accounting Analysis Journal, 7(1).

Fitriyani & Mutmainah, S. (2012). Linkage of Environmental Performance, Disclosure of Corporate Social Responsibility CSR and Financial Performance. Diponegoro Journal of Accounting, 1–28. http://eprints.undip.ac.id/35522/1/JURNAL.FITRIYANI.AKT.REGII.C2C607063.pdf

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Haninun, H., &; Nurdiawansyah, N. (2014). Analysis Of Effect Size Company, Profitability, And Leverage Against Social Responsibility Disclosure Of Listed Mining Industry In Indonesia Stock Exchange Period 2009-2012. Journal of Accounting and Finance, 5(1). https://doi.org/10.36448/jak.v5i1.444

Hariana, N., &; Davianti, A. (2020). Corporate Social Responsibility (Csr): Profit Seeking or Social Activity? Journal of Business Accounting, 13(2), 100–116. https://doi.org/10.30813/jab.v13i2.2144

Hasanah, H., &; Rudyanto, A. (2020). Determinants of Corporate Social Responsibility Disclosure in Indonesia Stock Exchange. EQUITY, 22(2). https://doi.org/10.34209/equ.v22i2.932

Hendrianto, S., Dara, N., &; Masturo, M. (2022). Analysis of Environmental Performance, Company Size, Profitability, and Their Impact on Environmental Information Disclosure. Proceedings of the Multidisciplinary National Symposium (SinaMu), 3. https://doi.org/10.31000/sinamu.v3i0.6134

Hilmi, H., &; Rinanda, M. (2020). The Effect of Profitability and Leverage on Environmental Disclosure. CURRENT: Journal of Recent Accounting and Business Studies, 1(3). https://doi.org/10.31258/jc.1.3.493-506

Irmayanti, K. N. D., &; Mimba, N. P. S. H. (2018). The Effect of Profitability, Leverage and Foreign Ownership on Corporate Social Responsibility Disclosure with Company Size as a Moderation Variable. E-Journal of Accounting, 1932. https://doi.org/10.24843/eja.2018.v23.i03.p12

Ismail, A. H., Abdul Rahman, A., &; Hezabr, A. A. (2018). Determinants of corporate environmental disclosure quality of oil and gas industry in developing countries. International Journal of Ethics and Systems, 34(4). https://doi.org/10.1108/IJOES-03-2018-0042

Istiningrum, A. A. (2023). Environmental Performance and Environmental Disclosure in Energy Sector Companies in Indonesia. Sebatik, 27(1), 183–192. https://doi.org/10.46984/sebatik.v27i1.2018

Lady Junita, N., &; Yulianto, A. (2018). Accounting Analysis Journal the Determinants Affecting Environmental Disclosure in the High Profile Companies in Indonesia. Accounting Analysis Journal, 7(3), 114–150. https://doi.org/10.15294/aaj.v7i3.18410

Mandagie, Y., Lailah Fujianti, &; Nadiah Afifah. (2022). The Effect of Profitability, Leverage, and Company Size on Sustainable Reporting Environmental Disclosure (Empirical Study on Companies Winning the Indonesia Sustainability Reporting Award Listed on the IDX in 2015-2019). Scientific Journal of Pancasila Accounting (JIAP), 2(1), 19–34. https://doi.org/10.35814/jiap.v2i1.3032

Maulia, D., &; Yanto, H. (2020). The Determinants of Environmental Disclosure in Companies in Indonesia. Journal of Accounting Dynamics, 12(2). https://doi.org/10.15294/jda.v12i2.26014

Mnune, T. D., &; Purbawangsa, I. B. A. (2019). The Effect of Profitability, Leverage, Company Size and Business Risk on Dividend Policy in Manufacturing Companies. E-Journal of Management Udayana University, 8(5), 2862. https://doi.org/10.24843/ejmunud.2019.v08.i05.p10

Nickyrawi, F. (2021). Police Investigate Medical B3 Waste Dumped into Landfill, Dompu Hospital Will Be Called. DetikNews. https://news.detik.com/berita/d-5796775/polisi-usut-limbah-b3-medis-dibuang-ke-tpa-pihak-rsud-dompu-akan-dipanggil

Nugraha, D. E. B., &; Juliarto, A. (2015). The Effect of Company Size, Industry Type, Profitability, Leverage, and Environmental Performance on Environmental Disclosure. Diponegoro Journal Of Accounting, 4(4).

Nursabrina, A., Joko, T., &; Septiani, O. (2021). Conditions of Industrial B3 Waste Management in Indonesia and Their Potential Impacts: A Literature Study. Journal of Health Research, 13(1), 80–90. https://doi.org/10.34011/juriskesbdg.v13i1.1841

Oktariyani, A., &; Meutia, I. (2016). The Effect of Financial Performance, Leverage, Company Size and Environmental Certification on the Quality of Environmental Disclosures. Accountability, 10(2).

Oshiole, S., Elamah, A. F., &; Amahalu, N. N. (2020). Effect of Environmental Cost Disclosure on Profitability of Listed Oil and Gas Firms in Nigeria. International Journal of Academic Research in Accounting, Finance and Management Sciences, 10(2). https://doi.org/10.6007/ijarafms/v10-i2/7405

Pangarso, A., Periyanto, M. A., &; Wijayangka, C. (2016). Analysis of Community Response to the Implementation of Corporate Social Responsibility of Power Plants. Journal of Research and Applications: Accounting and Management, 2(1), 65. https://doi.org/10.18382/jraam.v2i1.42

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Purba, I. A. P. L., & Candradewi, M. R. (2019). The effect of leverage, liquidity, profitability and company size on the CSR disclosure of manufacturing companies on the IDX. E-Journal of Management Udayana University, 8(9). https://doi.org/10.24843/ejmunud.2019.v08.i09.p02

Saiyar, O. D. (2023). Illegal Burning of Electronic B3 Waste, Polluting the Environment Four perpetrators were detained by Gakkum KLHK. https://gakkum.menlhk.go.id/infopublik/detail/648

Sekaran, U., &; Bougie, R. (2016). Research Methods for Business: A Skill-Building Approach. John Wiley & Sons, Incorporated, USA. Angewandte Chemie International Edition, 6(11), 951–952., 4(1), 1–23.

Sekarini, L. A., &; Setiadi, I. (2022). The Effects of Leverage, Profitability, Company Size and Environmental Performance on Corporate Carbon Emissions Disclosure. Compartment : Scientific Journal of Accounting, 19(2), 83. https://doi.org/10.30595/kompartemen.v19i2.8627

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