The Effect of Profitability, Liquidity, Leverage and Public Ownership on Environmental Disclosure in Mining Companies Listed on the Indonesia Stock Exchange From 2020-2024

Marta Niska Sari; Eni Wuryani

doi:10.55927/fjas.v5i3.25

Authors

Marta Niska Sari Universitas Negeri Surabaya
Eni Wuryani Universitas Negeri Surabaya

DOI:

https://doi.org/10.55927/fjas.v5i3.25

Keywords:

Profitability, Liquidity, Leverage, Public Ownership, Environmental Disclosure

Abstract

Issues of environmental degradation are now receiving intense attention, such as global warming, industrialization, deforestation, and excessive exploitation of natural resources. This study aims to examine and analyze the influence of profitability, liquidity, leverage, and public ownership on environmental disclosure among mining companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. The sampling method employed purpose sampling, with a sample size of 19 mining sector companies. This study utilized secondary data extracted from companies’ annual reports and sustainability reports. The analysis employed multiple linear regression using SPSS Version 26. The results indicate that profitability and liquidity have a positive and significant influence on environmental disclosure, whereas leverage and public ownership have a negative and significant influence on environmental disclosure.

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