Companies characteristics and environmental quality disclosure in Indonesia
Companies characteristics and environmental quality disclosure in Indonesia

Summary/Abstract: The size of the company (size) is a factor that affects quality disclosure of environmentalimpacts. This is related to the number of assets owned by the company where large companiesneed more funds in managing their operations compared to smaller companies. Companies withlarge sizes also tend to pay more attention to the quality of disclosure of the company'senvironmental impact to obtain a good impression from stakeholders. This study aims to obtainempirical evidence about the characteristics of companies that influence the quality of disclosureof the company's environmental impact.

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