ABSTRACT
This study aims to examine the influence of managerial ownership, company size, and financial performance on the level of disclosure and reporting of environmental information in the annual report of environmentally sensitive companies registered in PROPER in 2011-2015. This study uses the Purposive Sampling method. The population in this study is all companies listed in the IDX as well as registered as PROPER participants for 2011-2015 period. Moreover, the sample used in this study consists of 38 companies listed in Indonesia Stock Exchange data from 2011-2015. The results of this study indicate that managerial ownership has a significant effect on corporate environmental disclosure. Company size has a significant positive effect on corporate environmental disclosure. And finally, financial performance has a significant effect on corporate environmental disclosure.
