The minimum level of disclosure of environmental information by companies
is usually
in the mining industry. Conseguently, many mining industries suffer financially due to
declining profits and investment levels. Therefore, there is a need for companies to
enhance public trust through environmental information disclosure, as well as other
factors such as company size, profitability, leverage, and environmental performance,
which are considered potential reasons for mining companies to engage in environmental
information disclosure and can impact the company's financial performance.
This researcher aims to examine how the influence of company size, profitability,
leverage and environmental performance on environmental disclosure and financial
performance in mining companies listed on the IDX. This research adopts a guantitative
approach. The population of the study consists of mining companies listed on the
Indonesia Stock Exchange (IDX) from 2017 to 2021. The sampling technigue employed
1S
purposive sampling, resulting in 39 companies that meet the criteria, with a total of 195
data points. The research data were analyzed using Partial Least Sguare (PLS) version 3.
The findings
ofthis research indicate of Company Size has a significant positive influence
on Environmental Disclosure, while the variables of Leverage and Profitability have a
significant positive impact on Financial Performance. This shows that many mining
companies are less concerned about environmental issues and only prioritize business
interests. The update in this research
is a contribution to society.
Keywords: Firm Size, Profitability, Leverage, Environmental Performance,
Environmental Disclosure, Financial Performance