Indonesia Conference Directory

The study aims to test the influence of firm size, profitability, type of industry and institutional ownership on environmental disclosure.This research sample is a manufacturing company listed on the Indonesia Stock Exchange. The data used is a secondary data obtained by the annual report. Firm size is measured using natural logarithm, profitability is measured using Return on Assets (ROA). Dummy is used to measure the type of industry, the proportion of ownership is to measure institutional ownership.Environmental disclosure is measured by the disclosure index.The hypothesis testing method used is t test with an equivalent significance of 0.05.The results show that only the firm size and profitability affect environmental disclosure, while the type of industry and institutional ownership have no effect.The research also finds the low environmental disclosure index that the sample company does.The implications based on this result are the need for empowerment and adequate appreciation to improve the environmental disclosure index of public firms.