Proceedings of the 7th Regional Accounting Conference (KRA 2020)

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

Authors
Hamid Nazamuddin, Siti Suharni, Syarifah Ratih Kartika Sari
Corresponding Author
Syarifah Ratih Kartika Sari
Available Online 19 April 2021.
DOI
https://doi.org/10.2991/aebmr.k.210416.013How to use a DOI?
Keywords
Company Size, Company Performance, Media Exposure
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.

Copyright
© 2021, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the 7th Regional Accounting Conference (KRA 2020)
Series
Advances in Economics, Business and Management Research
Publication Date
19 April 2021
ISBN
978-94-6239-366-0
ISSN
2352-5428
DOI
https://doi.org/10.2991/aebmr.k.210416.013How to use a DOI?
Copyright
© 2021, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

TY  - CONF
AU  - Hamid Nazamuddin
AU  - Siti Suharni
AU  - Syarifah Ratih Kartika Sari
PY  - 2021
DA  - 2021/04/19
TI  - The Effect of Company Size, Company Performance and Exposure to Media Exposure Availability of Environmental Information
BT  - Proceedings of the 7th Regional Accounting Conference (KRA 2020)
PB  - Atlantis Press
SP  - 98
EP  - 103
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.210416.013
DO  - https://doi.org/10.2991/aebmr.k.210416.013
ID  - Nazamuddin2021
ER  -